| Paired Differences | t | df | Sig. (2-tailed) | |||||

Mean | Std. Deviation | Std. Error Mean | 95% Confidence Interval of the Difference | ||||||

Lower | Upper | ||||||||

Pair 1 | Pre-Debt to Asset Ratio - Post-Debt to Asset Ratio | −0.16000 | 0.01414 | 0.01000 | −0.28706 | −0.03294 | −16.000 | 1 | 0.040 |

Pair 2 | Pre-Debt to Equity Ratio - Post-Debt to Equity Ratio | −0.03000 | 1.15966 | 0.82000 | −10.44909 | 10.38909 | −0.037 | 1 | 0.977 |