ANALYSIS OF FINANCIAL PERFORMANCE OF CAPITAL-INTENSIVE INDUSTRIAL COMPANIES IN THE CONTEXT OF EXTERNAL CHALLENGES

Abstract

The paper provides a comprehensive analysis of the financial performance of capital-intensive industrial companies in the face of increasing external macroeconomic challenges. The study focuses on assessing the impact of the structural transformation of the economy, the volatility of commodity markets, the disruption of traditional logistics chains and the high cost of borrowed capital on key performance indicators (profitability, liquidity, financial stability). Based on a retrospective and factor analysis of financial statements, the main drivers and constraints of financial growth of enterprises with high capital intensity have been identified. Practical recommendations have been developed for adapting the financial analysis and management accounting system to offset the negative impact of external shocks and ensure the long-term financial stability of industrial business. The results of the work can be used by financial managers, investors, and government regulators to make informed strategic decisions. The presented research is aimed at a comprehensive analysis of the financial performance of industrial organizations with high capital intensity operating in an environment of intensification of exogenous macroeconomic threats. The central focus is on identifying how the structural restructuring of the economic system, price instability in the commodity markets, the disorganization of established links in the commodity movement and the rise in the cost of attracted financing affect the basic indicators of the company's performance, namely profitability, liquidity and financial stability. Based on a retrospective and factor analysis of the reporting data, the authors identified the main catalysts and barriers to financial dynamics in the capital-intensive business segment. A set of applied measures has been formulated to reconfigure the financial analysis and management accounting circuit, focused on the absorption of external shocks and the prolonged stability of an industrial company. The material is of interest to corporate financial services, the investment community, and regulatory institutions in developing strategically sound solutions.