> For the complete documentation index, see [llms.txt](https://aicy.gitbook.io/dictionary/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://aicy.gitbook.io/dictionary/roe-roic-borrowing/net-borrowing-ratio.md).

# 순차입율

통상, 재무분석을 할 경우 투자자산은 차입금의 상환에 사용되는 것으로 가정한다.

<figure><img src="/files/HNvvxTKPJ8BteOImNzjL" alt="" width="375"><figcaption></figcaption></figure>

{% embed url="<https://www.finex.ceo/>" %}