DOI: 10.12737/1998-0701-2026-12-10-42-50 ISSN: 1998-0701

Financial and Economic Diagnostics of the Probability of Bankruptcy of Enterprises in Various Economic Sectors

N. Grigoryeva, Valeriy Reymer, Tat'yana Petrova-Shatohina

The article proposes an approach to diagnosing the probability of corporate bankruptcy that combines financi ratio analysis, a modified discriminant assessment, and normalization by sector and enterprise size. Based on data from the Bank of Russia and Fedresurs, it shows that a decline in formal bankruptcies does not rule out deteriorating solvency and calls for consideration of sector-specific characteristics. The study identifies applications of the diagnostic results in the assessment of going concern during an audit, credit monitoring, and crisis management.

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