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In a dynamic competitive environment, deep analysis of the financial condition of market rivals becomes a key element of strategic management. This scientific article is devoted to the development and structuring of a comprehensive system of analytical indicators designed for a reliable assessment of the financial stability of competitor enterprises. The relevance of the research is driven by the necessity to transition from intuitive assessments to formalized, quantitative methods for forecasting the behavior of market rivals and identifying their strategic vulnerabilities. The paper proposes a classification of financial indicators, grouped into three interrelated blocks: liquidity and solvency ratios, characterizing short-term stability; metrics of capital structure and financial autonomy, reflecting long-term independence; and indicators of business activity and profitability, demonstrating operational efficiency. Particular attention is paid not so much to absolute values but to the dynamics of their changes and industry specifics. The second major section of the article analyzes instrumental methods for processing the collected indicators. It details the methodologies of horizontal and vertical financial statement analysis, the calculation of benchmarks and trends, and the conduct of comparative (benchmarking) analysis within a single market niche. The expediency of applying integrated models, such as Altman's Z-scores and their modifications, for a comprehensive assessment of a competitor's bankruptcy risk is substantiated. The importance of contextual data interpretation, considering the macroeconomic situation and companies' strategic maneuvers, is emphasized. The practical significance of the research lies in the formation of a clear actionable framework for analysts and strategists. The presented system allows not only for diagnosing a competitor's current financial health but also for modeling its potential actions in price wars, investment races, or during liquidity crises, thereby ensuring an information advantage in competitive struggle.
financial stability, competitive analysis, analytical indicators, liquidity, solvency, profitability, comparative analysis, bankruptcy prediction models, strategic management, financial reporting
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