股東權益可以超過總資產嗎？

我剛剛通過以下範例在投資百科上了解杜邦身份：

#DuPont Identity Example Calculation
Assume a company reports the following financial data for two years:

Year one net income = $180,000
Year one revenues = $300,000
Year one total assets = $500,000
Year one shareholder equity = $900,000

Year two net income = $170,000
Year two revenues = $327,000
Year two total assets = $545,000
Year two shareholder equity = $980,000

Using the DuPont identity, the ROE for each year is:

ROE year one = ($180,000 / $300,000) x ($300,000 / $500,000) x ($500,000 / $900,000) = 20%
ROE year two = ($170,000 / $327,000) x ($327,000 / $545,000) x ($545,000 / $980,000) = 17%

With a slight amount of rounding, the above two ROE calculations break down to:

ROE year one = 60% x 60% x 56% = 20%
ROE year two = 52% x 60% x 56% = 17%

但我剛讀到，

股東權益=總資產-總 負債

因此，總負債應該是負值，以便獲得比總資產更大的股東權益。

我顯然錯過了一些難題，但我不知道是什麼。

我認為這個例子是不正確的。接得好。

引用自：https://money.stackexchange.com/questions/115993