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.

13 zone". However, the indicators of business activity (inventory turnover — 67 days) and settlements with counteragents (the level of overdue debt — 10%) have already crossed the threshold and shifted into the pre-crisis "yellow zone". This requires the financial service to immediately switch from passive observation to proactive response in order to optimise the cash flows of the business. Conclusions Based on the theoretical and applied findings of this study, the following scientific conclusions are established: 1. The multi-model empirical framework demonstrates the high validity of multi-criteria econometric diagnostics to assess the ability of industrial enterprises to withstand aggressive macroeconomic risks under structural volatility. The combined implementation of the Altman, Lis, and Tereshchenko models effectively eliminates the subjectivism inherent in singular financial metrics. 2. Comprehensive stress testing empirically verifies a solid "safety margin" within the financial framework of PrAT "Firma "Poltavpyvo", which is sustained by an extraordinary level of autonomy (88.5%) and high-tier liquidity assets. 3. The structural breakdown identifies a pivotal contradiction in the current phase of corporate development: a severe contraction in net profit occurs against a background of dynamic revenue growth, driven by an unmitigated expansion of operating expenses and a decline in the Return on Fixed Assets (ROFA) performance metric. 4. The structural operationalisation of the developed early warning matrix enables corporate management to perform detailed step-by-step monitoring of business financial security, isolate latent structural threats at their origin in the "yellow zone", and actively block the destructive transformation of corporate capital into an insolvency plane. Prospects for further development in this direction involve dynamic stress testing of the enterprise's financial architecture and adapting the weight coefficients of classical econometric models to the specific conditions of the brewing industry under prolonged exogenous shocks.

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