The article presents a simple example to show how companies can find the best mix of debt and equity to maximize their value. By assuming certain values for interest rates and costs, the researchers found that having a balanced mix of debt and equity can lead to steady returns over time. They also discovered that the cost of debt and the return on equity play important roles in determining the optimal capital structure. Overall, the study suggests that finding the right balance between debt and equity can help companies make the most of their financial resources.