Salesforce has roughly 13.53 B in cash with 6.4 B of positive cash flow from operations. This results in cash-per-share (CPS) ratio of 13.53. The company has 14.32 B in debt with debt to equity (D/E) ratio of 0.24, which may show that the entity is not taking advantage of profits from borrowing. Salesforce has a current ratio of 1.04, demonstrating that it is in a questionable position to pay out its financial commitments when the payables are due. Debt can assist Salesforce until it has trouble settling it off, either with new capital or with free cash flow. So, Salesforce's shareholders could walk away with nothing if the company can't fulfill its legal obligations to repay debt. However, a more frequent occurrence is when companies like Salesforce sell additional shares at bargain prices, diluting existing shareholders. Debt, in this case, can be an excellent and much better tool for Salesforce to invest in growth at high rates of return. When we think about Salesforce's use of debt, we should always consider it together with cash and equity.