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.

12 Determination of Financial Crisis Factors and Early Warning Matrix For the development of an effective preventive management framework, it is insufficient to state the current liquidation safety of a business. It is necessary to structure latent threats that, under prolonged action, are capable of shifting the enterprise towards the crisis zone [7]. The prioritised endogenous risk factors for PrAT "Firma "Poltavpyvo" are determined as the intensive diversion of capital into accounts receivable (a 39.48% increase over the studied period) and the progressive accumulation of finished product stocks in warehouses (+62.98% in 2025), which indicates a partial disorganisation of sales tracks. o minimise these destructions, an author's matrix of critical indicators for the early detection of a financial crisis was formed, as systematically structured below in Table 3. Table 3. Critical Indicators Matrix for Preventive Financial Crisis Monitoring of PrAT "Firma "Poltavpyvo" Financial Indicator "Green Zone" (Optimal State) "Yellow Zone" (Pre-crisis State) "Red Zone" (Crisis State) Actual Level (Year 2025) Current Liquidity Ratio More than 2.0 From 1.0 to 2.0 Less than 1.0 7.09 Autonomy Ratio More than 0.5 From 0.3 to 0.5 Less than 0.3 0.885 Return on Assets (ROA), % More than 12.0 From 6.0 to 12.0 Less than 6.0 12.49 Return on Sales (ROS), % More than 10.0 From 5.0 to 10.0 Less than 5.0 10.45 Inventory Turnover Period, days Less than 60 From 60 to 90 More than 90 67 Share of Overdue Accounts Receivable Less than 5% From 5% to 15% More than 15% 10% Source: Developed and compiled by the authors based on analytical assessments. The compositional analysis of the formed matrix proves that by basic indicators of solvency and capitalisation, the enterprise is stably located within the safe "green