ANALYSIS OF FINANCIAL RESULTS AND DIAGNOSTICS OF THE PROBABILITY OF BANKRUPTCY OF AN INDUSTRIAL ENTERPRISE

Анотація

The article presents methods for analyzing the financial results of an industrial enterprise as the basis of financial management. The key aspects of assessing the efficiency of the enterprise through horizontal and vertical analysis of financial indicators, as well as analysis of financial ratios are investigated. Particular attention is paid to the diagnosis of the probability of bankruptcy of an enterprise, for which the Altman model is applied. The findings of the study demonstrate the financial stability and risks that may affect the enterprise. The article analyzes the financial results and diagnoses the probability of bankruptcy of industrial enterprises, in particular, Glass Alliance LLC, in the context of the current economic environment of Ukraine. The main purpose of Glass Alliance LLC is to make a profit by carrying out economic activities aimed at meeting the market needs for high-quality glass products. The study focuses on assessing the financial stability of the company using the methods of horizontal and vertical analysis, as well as the calculation of financial ratios. The authors analyze the dynamics of indicators such as net income, gross profit, cost of goods sold, administrative and selling expenses, as well as other operating expenses, and conclude on the main trends in the company's development in 2020-2022. The calculation based on the Altman model demonstrates a high risk of the company's bankruptcy, which requires immediate financial measures to stabilize the financial condition. The article emphasizes the importance of analyzing financial ratios for risk diagnostics and recommends that the company's management take measures to increase liquidity, optimize costs and improve the efficiency of asset use. The results of the study may also be useful for other business entities that face similar problems in the analysis of financial results and bankruptcy diagnostics. The proposed methods and approaches can be adapted and used to improve analytical procedures at other enterprises seeking to increase their financial stability in the face of economic uncertainty.

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