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Journal of Applied Research
Journals / Journal of Applied Research / Issue 6, 2026 / Analysis of the financial condition of an enterprise: from traditional coefficients to integrated valuation models
UDC 338

ANALYSIS OF THE FINANCIAL CONDITION OF AN ENTERPRISE: FROM TRADITIONAL COEFFICIENTS TO INTEGRATED VALUATION MODELS Analysis of the financial condition of an enterprise: from traditional coefficients to integrated valuation models

Published in Journal of Applied Research · Issue 6, 2026 · ELocator: 104-110 · Rubric: ECONOMICS. ECONOMIC SCIENCES.
DOI: https://doi.org/10.34755/IROK.2026.17.38.012
Received: 30.08.2026 Accepted: 15.09.2026 Published: 15.09.2026
Authors
MA
Magomed A. Mihrabov
SH
Shamsiyat M. Isaeva
ABSTRACT
The article systematizes and develops methodological approaches to analyzing the financial condition of an enterprise in the context of the digital transformation of the economy and the globalization of financial markets. The author substantiates the need for a transition from the traditional system of financial ratios, limited by indicators of liquidity, financial stability and profitability, to integrative valuation models combining data from accounting and management reporting. Based on the analysis of empirical studies, including the taxonomy of IFRS-based financial attributes, additional factors significant for in-depth diagnostics have been identified: the efficiency of the use of fixed assets, cost analysis, inventory turnover. Special attention is paid to the method of combined analysis of paired coefficients in four dimensions – solvency, liquidity, profitability and efficiency. The article presents two tables that clearly demonstrate the differences between the traditional and extended coefficient systems, as well as the diagnostic value of the combined approach. The results of the study can be used by financial analysts, auditors and company management to improve the accuracy of forecasting financial distress and substantiate management decisions.
KEYWORDS
methodology of financial analysis, financial condition of an enterprise, IFRS reporting, coefficient analysis, financial stability, early bankruptcy forecasting, integrative valuation models
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