Assessment of the financial condition of agricultural enterprises and ways to strengthen it in wartime conditions

The purpose of this study was to determine the factors of formation of the financial condition of agricultural enterprises in Ukraine in the context of military transformations. The research methodology was based on the use of statistical, comparative, structural, and system analysis, in addition to the case study method, which allowed examining macroeconomic trends, industry changes, and financial indicators of individual enterprises. The results of the study showed that the share of the agricultural sector in the gross domestic product of Ukraine decreased from 10.89% in 2021 to 7.11% in 2024 (-3.78%). The volume of agricultural production decreased from UAH 1.344 trillion in 2021 to UAH 1.004 trillion in 2022 (-25.3%), with further fluctuations of UAH 1.115 trillion in 2023 and UAH 1.078 trillion in 2024. The income of agricultural enterprises increased from UAH 796 billion in 2022 to UAH 2.4 trillion in 2024, while profit increased from UAH 88.6 billion to UAH 327 billion, which corresponds to a profitability of about 13.6%. Production costs reached UAH 30-32 thousand per 1 ha, and the need for financing in 2025 amounted to UAH 210-220 billion. The volume of lending in 2024 amounted to UAH 104.5 billion (13,088 enterprises), while in 2025 – more than UAH 60 billion (9,282 enterprises). The total losses of the sector exceeded USD 80 billion. The reduction in production reached about 40%. The study shows that the financial condition of agricultural enterprises is determined by a combination of resource constraints, access to financing, and the scale of activities, which makes it necessary to improve the mechanisms of financial support and resource management. The practical importance of the study lies in the possibility of using its results by agricultural enterprises, banks, and state authorities to optimise financing and support the agricultural sector of Ukraine