In international banking practice, ensuring the profitability of commercial banks is of great importance, which not only serves to maintain their financial stability, but also to increase their competitiveness in market conditions. Banks with a high level of profitability perform their financial intermediary function more effectively, which leads to the strengthening of their place and role in the economy. Therefore, in the practice of developed Western countries of the world, the issues of increasing the profitability and ensuring the stability of commercial banks are considered one of the most priority and urgent areas of strengthening their competitiveness in the financial market. They pay great attention to increasing profitability in order to ensure the effective operation of banks, the provision of high-quality services to customers, and a worthy contribution to economic development. The article develops scientific proposals aimed at ensuring the profitability of loans of commercial banks of the country.

The article highlights the importance of effective cash flow management in ensuring the financial stability of joint-stock companies. In today's economic conditions, especially for enterprises with large production volumes, along with net profit, the proper organization of real cash flows is one of the main factors of financial security. The study examined the dynamics of cash flow indicators, their relationship with the level of debt, profitability, and solvency. In particular, the possibilities of a real assessment of the financial condition of a joint-stock company through the efficiency of net cash flow, profitability, and solvency coefficients are revealed. Based on the results of the article, conclusions and proposals were developed, aimed at improving the mechanisms of financial management for joint-stock companies.

This paper investigates the determinants of Return on Equity (ROE) in joint-stock companies in Uzbekistan, using the DuPont Model to analyze the impact of profitability, efficiency, and leverage. Panel data from 25 Uzbek non-financial firms over a 10-year period (2014–2023) were examined using fixed and random effects models. While profitability and efficiency show a significant positive effect aligned with the DuPont assumptions, the leverage demonstrates a negative effect. In the lagged model, all three factors have a considerable positive impact. Being the first paper to analyze non-financial companies in Uzbekistan, it provides useful insights into companies’ performance drivers for both researchers and managers.

The article analyzes the current state of the bank's financial indicators, in particular, indicators related to the bank's credit activity, using the example of JSCB "Microcreditbank". In particular, scientific conclusions are drawn based on the analysis of the 7-year dynamics of such indicators as the commercial bank's return on assets and capital, the volume of problem loans and the amount of reserves created for them.

The article identifies and evaluates the emergence of financial stability in banks and its specific characteristics. Scientific studies by local and foreign scholars on this category have been examined and systematized. The perspectives of scholars regarding indicators such as capital adequacy and liquidity in ensuring financial stability have been analyzed. Based on the research, scientific conclusions and recommendations have been developed.

This research investigates the relationship between macroeconomic factors and profitability of companies, considering the company level factors of financial performance: gross margin, operating margin, EBITDA margin and ROA. Drawing upon the theoretical frameworks, empirical analyses and econometrical model, the study explores multifaceted dynamics of macroeconomic-firm nexus of the biggest 16 companies - drivers of modern US economy. Findings reveal significant relationships between macroeconomic factors such as exchange rate, inflation and corporate profit, highlighting company response to macro-level changes. Practical implications for financial managers are discussed, emphasizing the importance of considering macroeconomic conditions in decision making processes. Overall, this article contributes to the understanding of macroeconomic-firm nexus and provides insights, which should be further developed.

This article examines the issues of assessing organizational and economic efficiency and analyzing human resource policy in toy manufacturing enterprises. The research focuses on the activities of “Green Line Toys” LLC and “Toys City” LLC. The study analyzes workforce size, age and position structure, wage policy, management costs, and financial performance over the period 2021–2025. Economic-statistical, comparative, and dynamic analysis methods were applied in the research process. The findings indicate that significant changes in workforce size and structure particularly during periods of intensified automation have a direct impact on the financial stability and profitability of enterprises. The study confirms that a balanced HR policy and effective optimization of management costs play a crucial role in improving organizational and economic efficiency

This article analyzes the theoretical and practical aspects of improving labor productivity in textile enterprises. The study examines the economic essence of labor productivity, the key factors influencing it, and issues related to the efficient organization of production processes. Furthermore, the paper substantiates the opportunities for increasing labor efficiency through the introduction of modern technologies, automation, improvement of employee qualifications, and the development of effective motivation systems. The economic impact of increasing labor productivity is also scientifically justified, particularly its role in reducing production costs, lowering product cost price, and increasing profit and profitability. Based on the research findings, practical recommendations aimed at enhancing efficiency in textile enterprises have been developed. These recommendations contribute to optimizing production processes, ensuring efficient use of resources, and increasing the competitiveness of enterprises

This article analyzes various methods and ways to enhance the efficiency of foodservice enterprises. Specifically, it focuses on family-run businesses, examining how to improve productivity, reduce costs, and maximize profitability. The article provides practical recommendations for increasing competitiveness in the foodservice sector, implementing innovative technologies, improving employee qualifications, and effective management. Additionally, it highlights the importance of specialized marketing strategies tailored for family-owned businesses.

Целью данного исследования является рассмотрение и анализ направлений совершенствования методологии инвестиционной деятельности в условиях цифровизации промышленных предприятий. В статье рассматриваются методические основы совершенствования инвестиционной деятельности компании за счет повышения доходности собственного (акционерного) капитала посредством модели Дюпона с использованием искусственного интеллекта на примере АО «Узбекнефтегаз».

This study explores the impact of financial metrics, specifically Return on Assets (ROA) and Return on Equity (ROE), on stock values in Islamic banking in Pakistan. Islamic banking in Pakistan lacks empirical research on how financial indicators like ROA and ROE affect stock values, creating a gap in understanding crucial performance metrics for investors. The study adopts a quantitative method, analyzing secondary statistics from the Pakistan Stock Exchange and Meezan Bank websites for the period 2016–2022. Linear regression in EViews is applied to assesses the relationship between ROA, ROE, and stock prices of the Bank. Results of the study indicates that the stock prices are positively influenced by returns and equity, however, impact of return on asset is statistically significant at 10 percent confidence interval.  The study is limited to data from PSB and IMBS, restricting its generalizability to other banks or markets. Study suggests investors should prioritize ROA and ROE metrics when evaluating stocks in Islamic banking, as they are essential for understanding performance and making informed decisions.

This article discusses the analysis of material resource provision and its main directions. It also presents various approaches to analyzing the provision of material resources as described in scientific sources. As a result of the research, the author’s methodology for analyzing the provision of material resources is proposed, along with ways to use it effectively and reduce resource consumption. The analysis of material resource provision highlights the aspects that should be given due attention. Additionally, factor analysis was used to calculate the impact of the volume of material resources and their return rate on the volume of production.

The article is devoted to the analysis of the investment potential of insurance companies, which is a set of factors influencing the ability of an insurance organization to effectively invest its funds. The work considers the main aspects, including sources of capital, investment portfolio structures, risks, and the role of government regulation. The assessment of the investment potential of insurance companies is based on the analysis of their financial indicators, market situation and external economic factors.

The article examines the problems and solutions for the efficient use of household lands. In recent years, improving the efficiency of land use has been called the most pressing problem. In particular, our president is carrying out large-scale work to improve the efficiency of land use in Uzbekistan. Economic analysis of the efficiency of agricultural land use in eliminating food insecurity of the population, research into the problems and creation of a scientific basis for their provision is a requirement of the time.

This article focuses on analyzing the return on equity (ROE) indicator as a key measure of the efficiency of commercial banks in Uzbekistan. The study examines differences in ROE across four types of bank ownership structures for the period 1999-2023. The findings indicate that banks with indirect state ownership had the highest average ROE, whereas those with direct state ownership showed the lowest capital profitability. Private banks exhibited high volatility, suggesting a higher risk profile in their operations. Meanwhile, foreign banks demonstrated a stable level of capital efficiency, with an improving trend in recent years. This research provides insights into policies and strategies aimed at enhancing the efficiency of commercial banks in Uzbekistan.

This paper analyzes the dynamics of net interest margin (NIM) in commercial banks of Uzbekistan for the period 1999–2023. Net interest margin reflects the efficiency of generating income from interest-bearing assets and is an important indicator for assessing financial stability and profitability. The study examines differences between banks by ownership type, time trends, and the impact of outliers. The results indicate that foreign banks have significantly higher NIM compared to other groups, while state-owned banks demonstrate the lowest efficiency. Furthermore, since 2017, the efficiency of state-owned banks with direct government ownership has increased significantly.

The article focuses on the analysis of the state of financial and economic indicators of textile enterprises in the organization of production activities.

The article examines the problems of economically weak enterprises operating in Uzbekistan, as well as a comprehensive approach to restoring their financial stability and profitability. In the course of the study, a comparative evaluation of methods for analyzing the financial condition of enterprises was conducted by incorporating foreign experiences (particularly from the EU, USA, and South Korea) and local approaches. This made it possible to identify existing shortcomings in the national system. In addition, the article analyzes enterprises receiving preferential financing within the framework of state programs. It presents the volume and directions of targeted financing in sectors such as industry, energy, agriculture, tourism, and innovative industries. Special attention is given to the main tools used in assessing the financial situation of enterprises, including solvency analysis, debt ratios, recovery plans, engineering and economic expertise, and the decisions of economic courts. Both the advantages and disadvantages of these methods are discussed. Based on the analysis, the conclusion is drawn about the necessity of improving the current approaches through the implementation of digital platforms, automation of processes, and adaptation of international evaluation standards

This article analyzes the scientific and methodological approaches to assessing the effectiveness of innovation activities in enterprises. The paper reveals the theoretical foundations of organizing innovation activities, focusing on resource requirements, qualitative and quantitative evaluation criteria, as well as the scientific views of leading Russian and foreign scholars (Zavlin, Fatkhutdinov, Safronov, Somenkova, and others). In addition, the article highlights the essence of applying the discounting method and indicators such as the Profitability Index (PI), Net Present Value (NPV), and Internal Rate of Return (IRR) in evaluating the effectiveness of innovative activities

This study investigates the role of ESG-driven innovation as a strategic source of competitive advantage in the banking sector, with a comparative focus on state-owned and private banks across emerging and developed markets. Drawing on the Resource-Based View and Dynamic Capabilities theory, it develops a novel ESG Innovation Index that captures the depth and integration of sustainability technologies, such as AI-based ESG analytics, carbon tracking platforms, and digital reporting systems into core banking functions. Using a panel dataset of 68 banks from Central Asia and benchmark economies (2015–2024), the study employs fixed-effects and system GMM models to assess the impact of ESG innovation on profitability (ROA, ROE), operational efficiency, market share, and investor attractiveness. Results reveal that ESG innovation significantly enhances financial and operational performance, while the magnitude of its impact is substantially higher among private banks. The findings highlight that ownership structure moderates the innovation–performance nexus, with private banks leveraging technological agility for greater returns, whereas state-owned banks tend to pursue compliance-oriented sustainability agendas. The research contributes to strategic management and sustainable finance literature by framing ESG innovation as a contingent dynamic capability and offers policy insights for regulators seeking to balance innovation incentives across ownership types.

In the article, the analysis of the practical situation of the bank's financial indicators was carried out on the example of the FEA National Bank, and the financial reasons for the formation of the results were explained. In particular, scientific conclusions were formed by analyzing the 7-year dynamics of indicators such as the composition of assets and liabilities, assets and capital profitability of commercial banks.

This article describes a study of scientific literature on the subject and methodological aspects of statistical evaluation of financial efficiency of industrial enterprises.

This article focuses on costs and their classification. It addresses the fundamental task of management accounting. Examples substantiate the fact that accounting for costs by their origin and responsibility centers enables critical management decisions.

This article examines how optimizing product assortment strategically enhances the marketing performance of distributor companies. It highlights the shift from traditional, intuition-based selection to data-driven portfolio management supported by AI, POS data, and predictive analytics. The study outlines the impact of assortment relevance on profitability, retailer satisfaction, and market competitiveness, with specific implications for developing markets such as Uzbekistan. A phased implementation framework is proposed to guide distributors in adopting digitally enabled assortment strategies for sustainable commercial growth.

This article examines the importance of financial indicators and their analysis in ensuring the economic security of enterprises. Financial indicators explain how the company's financial stability, liquidity, profitability, and debt status affect economic security. Also, the possibility of assessing the level of financial security of enterprises is considered through an in-depth analysis of financial indicators and their calculation methods. The article highlights modern approaches and methods of analysis to ensure economic security.