ASSESSMENT OF THE FINANCIAL POTENTIAL OF A COMPANY BASED ON THE MATRIX-RATING METHOD

Abstract

This study aims to assess a company's financial potential using a matrix-rating methodology, using Surgutneftegas company as an example. This methodology provides key investors with information regarding the prospects and risks of future interactions with the company, as well as adjusts data obtained from basic financial indicators. The primary objective of this study is to identify, forecast, and assess the company's optimal future financial potential. The study demonstrates differences in the level of fundamental strength and potential profitability, which characterizes the level of financial potential, and the current assessment of financial condition and performance based on the dynamics of indicators and their relationship with the standard. It is important to emphasize that excessively high or low values ​​of individual variables can distort the perception of financial potential in the context of the matrix and its rating assessment. Moreover, they may not be taken into account in conventional analysis. Comparing the information obtained through classical analysis of financial indicators and their matrix-rating assessment to generate information on financial potential, we can conclude that the latter option represents a more rigorous assessment, taking into account even minor deviations from the standards.