Investment strategy of a transport company: balance between development and financial stability

the article is devoted to the development of improved criteria for the selection of investment projects for transport companies in conditions of economic turbulence. The relevance of the study is due to the acute contradiction between the objective need for investments in the renovation of worn-out fixed assets and the chronic shortage of own funds against the background of continuing high interest rates on loans. Using the example of KIT: Transport Company LLC, a detailed financial analysis was conducted for 2022-2024, which revealed a catastrophic drop in net profit by 99.3% with a formal revenue increase of 18.8%. A critically low level of financial stability (an autonomy coefficient of 0.05) and a significant deficit in net working capital (-2.1 billion rubles) were also diagnosed, threatening current liquidity. To solve these problems, the authors have proposed a comprehensive system that includes 11 interrelated criteria for selecting investment projects. It combines an assessment of financial efficiency (IRR > 25%, payback period < 3 years), an analysis of the impact on the company's solvency and strategic compliance with global trends such as digitalization. IT projects (projected IRR ~38%) and a business scaling strategy through a franchise, which avoids capital-intensive investments in expanding its own assets, are justified as priority investment areas.

investment strategy, transport company, financial stability, investment selection criteria, logistics digitalization, net working capital