Features of conducting financial analysis in the agro-industrial complex

the article is devoted to the specifics of financial analysis in the agro-industrial complex of Russia, emphasizing the differences from traditional methods of diagnosing industrial enterprises. The main attention is paid to the specifics of accounting for biological assets, the impact of seasonality of cash flows and the role of government support. It is shown that standard financial analysis tools require special adaptation associated with the correction of the official balance sheet and reporting, excluding the impact of revaluation of the living nature of assets. The key indicators of the industry for 2024 are described, among which gross output reached 8.9 trillion rubles, exports - 43.1 billion dollars, sales profitability was 18%. Preferential lending plays a crucial role, stabilizing costs and reducing risks for investors. Unique liquidity ratios and stress testing methods are studied, showing the high susceptibility of enterprises to price fluctuations and budget cuts. The importance of transforming the production portfolio, digital data processing and minimizing dependence on transfers to achieve long-term sustainability is emphasized. The article proposes an integrated performance assessment system based on balances, investments and the market, which contributes to the formation of effective economic policy and strategic planning in the sector.

agro-industrial complex, financial analysis, biological assets, seasonality, subsidies, government support