CAPITAL STRUCTURE AS A FACTOR OF THE QUALITY OF A COMPANY’S FINANCIAL POTENTIAL

The article is devoted to the further development of the theoretical foundations and methodological support for shaping the quality of financial potential and assessing the impact of capital structure on it.. In the course of the study and to achieve the defined objective, both general scientific and specialized methods were applied: the dialectical method of scientific knowledge, analysis and synthesis, comparative method, abstraction, systematic approach, formal logic, data generalization, cluster analysis, and regression analysis. The conceptual and categorical framework of the theory of financial potential quality has been refined. Based on the research findings, theoretical approaches to defining the quality of financial potential have been summarized from the perspectives of resourcebased, systemic, functional, and goal-oriented approaches. The key characteristics of financial potential quality have been identified, including: balance, efficiency in the use of financial resources, financial stability, investment attractiveness, adaptability, and manageability. To build a theoretical foundation, a review of scientific sources has identified the key concepts underlying the financial potential quality theory: sustainable development, financial stability, and management efficiency. Based on traditional quality assessment practices, a financial potential quality evaluation system has been proposed, incorporating both quantitative and qualitative analysis methods. The system of quantitative indicators includes: liquidity indicators (current liquidity ratio, quick liquidity ratio), financial stability indicators (autonomy ratio, financial dependence ratio), profitability indicators (return on assets (ROA), return on equity (ROE)), capital turnover indicators (asset turnover ratio, working capital turnover ratio). Qualitative characteristics may include: capital management efficiency (the ability to effectively utilize borrowed and own funds), risk resilience (preparedness for external shocks), investment attractiveness (the degree of trust from investors and creditors). The impact of capital structure on the quality of financial potential has been modeled using regression analysis.