О. В. Мощенко The current development of the agricultural sector in the Russian Federation is accompanied by a high level of uncertainty, driven by the volatility of the macroeconomic environment, fluctuations in market conditions, and the need for enterprises to adapt to the requirements of sustainable development. Under these conditions, there is a growing demand for tools that allow for a rapid and objective assessment of the actual financial position of enterprises. One of the key indicators reflecting the long-term operational capacity of an enterprise is net assets, the dynamics of which serve as an important criterion of financial sustainability. The aim of this study is to develop and test a model for assessing net asset sustainability of in agricultural enterprises, taking into account industry affiliation, geographical location, and company age. In contrast to universal methodologies traditionally used in industry and the financial sector, the proposed approach is tailored to the specific characteristics of the agro-industrial sector, thereby enhancing the accuracy and practical relevance of the analysis. The developed model combines accessibility and ease of application with the ability to identify key risks and potential imbalances in the structure of assets and liabilities. It is based on a set of financial indicators (net profit, revenue, liabilities) and non-financial parameters (enterprise age, regional specifics), allowing for an integrated sustainability assessment. The results of the testing demonstrate that the model reliably performs the function of rapid diagnostics, enabling the classification of agricultural enterprises by sustainability levels and the identification of groups with elevated risks. Its application offers opportunities for both internal management decisions within companies and for government authorities and credit institutions interested in an objective assessment of the financial position of the agricultural sector.
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