资产负债表 强度: AI 评分模型 for 财务健康 评估

A strong balance sheet provides a margin of safety in downturns.

Debt Analysis

Total debt matters less than maturity profile, interest rate mix (fixed vs floating), covenant headroom, and refinancing risk.

Liquidity Assessment

Cash, credit facilities, and operating cash flow relative to near-term obligations determine survival in stress scenarios.

Working Capital Efficiency

Days sales outstanding, inventory turns, and payable management reveal operational efficiency. Deteriorating working capital often precedes earnings disappointments.