Sun的高管甚至设定了一个更加宏大的业绩目标：从现在开始的营业利润在收益所占比率不低于3％，到2009年占到10％。

Sun's bosses have even set themselves an ambitious performance target: operating profit, now less than 3% of revenues, is to be 10% of revenues by 2009.

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营业利润占销售的百分比率也由去年同期的22.8%上升为28.3%。

Operating profit as a percentage of sales widened to 28.3 percent from 22.8 percent a year earlier.

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所以，如果公司在有意识的进行负债经营的话，负债比率与经营业绩应该呈正相关关系。

So if company conscious to debt managing, debt rate and business performance should present the positive correlation.

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