| Annotation: | Methods. The methodological framework of the study consists of systemic, analytical, comparative, and dynamic approaches, which made it possible to comprehensively assess current trends in the development of private healthcare facilities. The data set for the study consists of the financial statements of 15 private healthcare institutions for 2021–2025, selected on a geographical basis from the cities of Kyiv, Kharkiv, and Lviv. The analysis utilized methods of horizontal and ratio analysis, comparison, grouping, and generalization. The assessment was conducted based on indicators of revenue, net financial result, return on sales, return on assets, financial autonomy, and current liquidity. Results. The development trends of the private healthcare facilities under study were found to be uneven during 2021–2025. A significant deterioration in certain indicators was observed in 2022, followed by a predominantly recovery trend in 2023–2025. It was determined that revenue growth is not always accompanied by a corresponding improvement in financial performance and financial stability. Based on the results of a comprehensive analysis, differences were identified among institutions regarding changes in the scale of operations, profitability, efficiency of asset utilization, and levels of financial independence and liquidity. The existence of various development trajectories was substantiated, including balanced growth, financial recovery, scaling up under conditions of financial instability, and a narrowing resource base. Novelty. The scientific novelty of this study lies in the justification of a comprehensive approach to identifying trends in the development of private healthcare institutions based on a combination of the dynamics of the scale of operations, financial performance, efficiency of asset utilization, financial autonomy, and liquidity. Unlike assessments based on individual absolute indicators, the proposed approach makes it possible to track five-year trajectories of changes in the financial and economic condition of private healthcare institutions and to identify differences between operational growth, financial recovery, and balanced development. Practical value. The practical significance of the results lies in their potential use by managers of private healthcare institutions to comprehensively assess operational trends and promptly identify imbalances between revenue growth, profitability, resource allocation, and financial stability. The proposed approach can be used for a comparative analysis of private healthcare institutions, to support management decisions, and to identify strategies for ensuring their sustainable development. |
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