Abstract
Financial analysis plays a key role in assessing the business activity of an enterprise, providing comprehensive information about its financial condition, dynamics and development prospects. The main purpose of financial analysis is to identify the strengths and weaknesses of an enterprise, assess the efficiency of using resources and the ability to generate profit. Analysis of financial indicators, such as liquidity, profitability, asset and equity turnover, helps not only to objectively assess the current position of the enterprise, but also to predict its future development. Financial analysis is an important tool for making strategic decisions, ensuring business sustainability and minimizing risks.