FACTOR ANALYSIS OF FINANCIAL PERFORMANCE AND FORMATION OF STRATEGIC RESILIENCE IN UKRAINIAN IT COMPANIES UNDER THE CHALLENGES OF WAR

Abstract

Ukrainian IT companies, a crucial sector of the national economy, currently face challenges and risks associated with contemporary military and adverse macroeconomic realities. Adapting and strengthening the strategic resilience and financial performance of Ukrainian IT companies becomes a pivotal task in times of war. The purpose of the article is to conduct a factor analysis of the financial performance of IT companies and determine the key directions for ensuring the strategic stability of enterprises in this industry in Ukraine.The article analyzes the primary threats and challenges faced by Ukrainian IT companies, assessing the corresponding measures they implemented to stabilize operations and ensure business processes in 2021-2022. The research allowed for the identification, using economic analysis methods and the construction of multifactorial multiplicative models, of the influencing factors on the financial performance of Ukrainian IT companies during wartime. In particular, five-factor models were constructed to analyze the change in net profit and net income from sales for 7 leading industry companies in Ukraine. The key factors in the models include the structure of funding sources, asset turnover, profitability, cost structure and others.The importance of fostering strategic resilience for Ukrainian IT companies amid military challenges has been established. Business strategic resilience implies a company's ability to adapt to adverse changes in its external environment while maintaining competitiveness. Directions for shaping strategic resilience in enterprises have been identified, particularly in the context of ensuring financial, operational, and organizational resilience, physical security, business model stability, cyber threat resistance, and corporate social responsibility. The analysis of financial performance factors, employing economic analysis methods in conjunction with an evaluation of how IT companies respond to the challenges of war, will enable a comprehensive risk assessment and effective managerial decision-making within these business structures.