TRANSFORMATION OF FINANCIAL ANALYSIS IN THE CONTEXT OF GEOPOLITICAL RISKS

Issue № 6, 2026, article № 5, pages 40-49

Section: Investment and innovation in agriculture

Language: Russian

Original language title: ТРАНСФОРМАЦИЯ ФИНАНСОВОГО АНАЛИЗА В УСЛОВИЯХ ГЕОПОЛИТИЧЕСКИХ РИСКОВ

Keywords: BANKRUPTCY PROBABILITY, GEOPOLITICS, RAW MATERIAL BASE LOCALIZATION COEFFICIENT, ALTMAN MODEL, MEAT PROCESSING INDUSTRY, FOOD SECURITY, REGIONAL RISKS, RESOURCE SUSTAINABILITY, FINANCIAL SUSTAINABILITY, FINANCIAL ANALYSIS

Abstract: This article examines the transformation of approaches to economic analysis under the influence of modern geopolitics. It examines the impact of one of the most significant factors—resource sustainability—as well as restrictions on equipment imports, spices, additives, and packaging materials on the functioning of meat processing plants, and explores the feasibility of measuring this impact using analytical tools. The paper presents a modified version of Altman's classic five-factor model, integrating non-financial indicators of resource sustainability into bankruptcy probability assessment. The empirical study, conducted using enterprises in the Belgorod, Saratov, and Samara regions, identified significant differences in the level of financial sustainability of these enterprises, driven by their level of resource independence. The proposed tools enable the transformation of traditional financial analysis approaches based on retrospective analysis to forecasting enterprise sustainability in the context of the unstable geopolitics of the current stage of economic development.

Authors: Vaskova Julia Ivanovna