Analysis of the financial condition of the grain farm of Biette-Agro LLC in Yakutia
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
Arctic State Agrotechnological University
(docent)
employee
employee
2.
Arctic State Agrotechnological University
student
student
Type:
Article
Pages:
from 354
to 359
Status:
Published
Received:
15.01.2026
Accepted:
18.01.2026
Published:
18.01.2026
Subject area:
UDC 338.43
Language:
Russian
Keywords:
financial condition, grain farming, efficiency, profit, and profitability
Abstract (English):
To assess the results of the enterprise's activities, identify the shortcomings of economic activities, and determine the resources for further work to improve the efficiency of the grain farm of Biette-Agro LLC in Yakutia, an analysis of the financial condition was conducted. The goal was to evaluate the efficiency of the financial condition of the grain farm of Biette-Agro LLC. The analysis of the financial condition and stability of the enterprise is based on an objective assessment of the financial and economic activities of the enterprise. A comparison of the key financial indicators of the studied farm with industry-specific and national indicators shows a lower level that experiences sharp fluctuations. These fluctuations indicate the risks associated with farming. Earnings before interest and taxes show strong fluctuations. In 2024, there is a slight profit. The negative values for return on sales and return on equity are subject to significant fluctuations. Return on assets (ROA) increased in 2024. Overall, the enterprise is unprofitable, but the indicators have improved over the past year.
To assess the results of the enterprise's activities, identify the shortcomings of economic activities, and determine the resources for further work to improve the efficiency of the grain farm of Biette-Agro LLC in Yakutia, an analysis of the financial condition was conducted. The goal was to evaluate the efficiency of the financial condition of the grain farm of Biette-Agro LLC. The analysis of the financial condition and stability of the enterprise is based on an objective assessment of the financial and economic activities of the enterprise. A comparison of the key financial indicators of the studied farm with industry-specific and national indicators shows a lower level that experiences sharp fluctuations. These fluctuations indicate the risks associated with farming. Earnings before interest and taxes show strong fluctuations. In 2024, there is a slight profit. The negative values for return on sales and return on equity are subject to significant fluctuations. Return on assets (ROA) increased in 2024. Overall, the enterprise is unprofitable, but the indicators have improved over the past year.
Keywords:
financial condition, grain farming, efficiency, profit, and profitability
financial condition, grain farming, efficiency, profit, and profitability
