Proceedings of the International scientific and practical conference ―Oxford 2026: Science and Education Today‖ (May 29-31, 2026) / Publisher website: www.naukainfo.com. - Oxford, United Kingdom, 2026. - 392 p.

10 Table 1. Analytical Matrix of Financial and Economic Indicators of PrAT "Firma "Poltavpyvo" Indicator (thousand UAH) 2023 2024 2025 Absolute Change 2025/2023 Growth Rate, % Total Assets (Balance Sheet) 497,204 569,906 668,058 +170,854 34.36 Non-current Assets 190,604 211,791 247,012 +56,408 29.59 Current Assets 306,600 358,115 421,046 +114,446 37.33 Equity Capital 446,864 506,885 591,259 +144,395 32.31 Current Liabilities 37,680 49,121 59,407 +21,727 57.66 Net Revenue from Sales 677,951 745,683 798,604 +120,653 17.80 Net Profit 84,385 58,953 83,421 -964 -1.14 Number of Employees, persons 276 270 267 -9 -3.26 Efficiency (Return on Fixed Assets, ROFA) 3.58 3.54 3.24 -0.34 -9.50 Source: Compiled and calculated by the authors based on [8], [9]. The total value of assets demonstrates a dynamic expansion of the capital base (a 34.36% increase), moreover, the outrunning growth rate of current assets (37.33%) ensures a high level of current liquidity (7.09 against the normative limit of >1.5– 2.0). The financial architecture of the business entity is ultra-conservative: the autonomy coefficient stands at 0.885, indicating complete independence from the credit market. However, such a structure of liabilities notes the neglect of the financial leverage effect to increase profitability. A critical zone is the pronounced deformation of operating expenses. While net revenue increased by 17.80%, net profit contracted by 1.14%. The main destructive factor is the aggressive expansion of administrative expenses (+37.77%) and distribution costs (+22.78%), which completely neutralized the positive scale effect of sales [4]. In parallel, the Return on Fixed Assets (ROFA) indicator decreased from 3.58 to 3.24 UAH/UAH, signalling a slowdown in return on the production capacities updated in 2025. The slowdown in the rate of transformation of current assets into real cash flow increases the overall financial burden on the enterprise's capitalisation system [5]. Negative structural shifts in current assets determine a deficit of highly