PSUS (Pershing Square USA,) Liabilities-to-Assets : 0.75 (As of Sep. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

PSUS Pershing Square USA, Ltd. PSUS
12 GF Score
Price $40.26
View Full Analysis

What is Pershing Square USA, Liabilities-to-Assets?

Pershing Square USA, PSUS +0.20% 12 Liabilities-to-Assets is 0.75 as of Sep. 2025. GuruFocus rates PSUS with a GF Score™ of 12/100.

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Pershing Square USA,'s Total Liabilities for the quarter that ended in Sep. 2025 was $2.88 Mil. Pershing Square USA,'s Total Assets for the quarter that ended in Sep. 2025 was $3.87 Mil. Therefore, Pershing Square USA,'s Liabilities-to-Assets Ratio for the quarter that ended in Sep. 2025 was 0.75.


Pershing Square USA,  (NYSE:PSUS) Liabilities-to-Assets Explanation

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.


Pershing Square USA, Liabilities-to-Assets Related Terms


Pershing Square USA, Liabilities-to-Assets Historical Data

* Premium members only.

The historical data trend for Pershing Square USA,'s Liabilities-to-Assets can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Pershing Square USA, Liabilities-to-Assets Chart

Pershing Square USA, Annual Data
Trend Dec24
Liabilities-to-Assets
0.00

Pershing Square USA, Quarterly Data
May24 Sep25
Liabilities-to-Assets 0.93 0.75

PSUS vs : Liabilities-to-Assets Comparison

For the Asset Management subindustry, Pershing Square USA,'s Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Pershing Square USA, Liabilities-to-Assets vs Asset Management Industry

For the Asset Management industry and Financial Services sector, Pershing Square USA,'s Liabilities-to-Assets distribution charts can be found below:

* The bar in red indicates where Pershing Square USA,'s Liabilities-to-Assets falls into.


PSUS
12GF Score
Pershing Square USA, Ltd. PSUS
Liabilities-to-Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pershing Square USA, Liabilities-to-Assets Calculation

Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.

Pershing Square USA,'s Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2024 is calculated as:

Liabilities-to-Assets (A: Dec. 2024 )=Total Liabilities/Total Assets
=/0
=N/A

Pershing Square USA,'s Liabilities-to-Assets Ratio for the quarter that ended in Sep. 2025 is calculated as

Liabilities-to-Assets (Q: Sep. 2025 )=Total Liabilities/Total Assets
=2.884/3.866
=0.75

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Liabilities-to-Assets →
What does a Liabilities-to-Assets of 0.75 mean?
Pershing Square USA, (PSUS) has a Liabilities-to-Assets of 0.75 as of Sep. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Pershing Square USA, and its competitors.
Is Pershing Square USA,'s Liabilities-to-Assets too high?
Pershing Square USA,'s current Liabilities-to-Assets is 0.75. Overall, Pershing Square USA, has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Pershing Square USA,'s Liabilities-to-Assets compare to ?
Pershing Square USA,'s Liabilities-to-Assets of 0.75 can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Liabilities-to-Assets for an Asset Management company?
A good Liabilities-to-Assets depends on the Asset Management industry context. However, Liabilities-to-Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Pershing Square USA, and its competitors. Pershing Square USA,'s current Liabilities-to-Assets is 0.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pershing Square USA, stock overvalued right now?
Pershing Square USA, (PSUS) has a current Liabilities-to-Assets of 0.75. The current Liabilities-to-Assets is 0.75. Pershing Square USA,'s overall GF Score™ is 12/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Pershing Square USA, (PSUS), the current Liabilities-to-Assets is 0.75 as of Sep. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Pershing Square USA, Business Description

Comparable Companies
Address 787 Eleventh Avenue, 9th Floor, New York, NY, USA, 10019
Pershing Square USA, Ltd. is a non-diversified, closed-end investment company. The Company'S investment objective is to preserve capital and seek maximum, long-term capital appreciation and growth in intrinsic value per share commensurate with reasonable risk, where risk is defined as the probability of permanent loss of capital, rather than price volatility. The investment objective is considered non-fundamental and may be changed by the Board without the approval of Common Shareholders. There can be no assurance that the Company's investment objective will be achieved.
12GF Score

Get the complete analysis for PSUS

Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$40.26
Price