noun
financial structure; financial constitution
Refers to the overall health and stability of a company's finances, including debt levels, cash flow, and asset quality. Often used in business analysis.
この企業は財務体質が強いので、不況にも耐えられる。
This company has a strong financial structure, so it can withstand a recession.
財務体質の改善が急務だ。
Improving the financial constitution is an urgent task.
財務状況 is a more general term for 'financial situation' at a point in time, while 財務体質 emphasizes the underlying, long-term financial health and structure.
Compound of 財務 (financial affairs) and 体質 (constitution, physical makeup), metaphorically extending the idea of bodily health to a company's financial condition.