PROFIT AS AN INDICATOR OF THE ECONOMIC SECURITY OF ENTERPRISES

Abstract

The article examines the role of enterprise profit as a key indicator of the level of their economic security. It is emphasized that profit fulfills a number of crucial functions: it serves as a universal criterion for assessing the effectiveness of business activity, ensures a fair distribution of created net income, stimulates further production development, innovation, and social initiatives. A stable or growing profit is interpreted as an indicator of financial resilience, the ability to cover costs, invest in modernization, and withstand external threats. The dynamics of profit are considered as an indicator of the adaptability of enterprises to changes in the external environment. A positive trend in profit growth under unstable market conditions indicates a high adaptive capacity and strengthens the financial foundations of economic security.

Particular attention is paid to the formation of financial reserves from profits, which contribute to long-term stability, as well as to the role of profitability and financial independence ratios in evaluating business efficiency and sustainability.
Based on the analysis of financial results for 2023–2024, it is concluded that the overall increase in enterprise profits in Ukraine reflects a positive trend toward strengthening economic security, despite the presence of certain risk zones. The article emphasizes the importance of systematically monitoring profit and loss dynamics, improving risk management mechanisms, and developing adaptive strategies to increase enterprises' resilience to external challenges. The results of the study highlight that profit is not only a financial outcome but also a fundamental instrument for ensuring the sustainable development and economic security of enterprises in the modern market economy.