Russian high-tech enterprises financial situation assessment on the example of microelectronics and computer production

In the context of the transition to digital technologies, the importance of the electronic industry for any national economy is extremely high, moreover, it becomes the basis of its long-term security and competitiveness. The main purpose of the study is to assess the development of Russian enterprises in the industry in terms of key financial aspects - business activity and profitability. To do this, a sample was formed from the number of operating enterprises of all business scales. One of three types is indicated as the main activity: the production of computers, integrated electronic circuits, diodes, transistors, and other semiconductor devices. Enterprises with “zero balance sheets” were excluded from the sample; its final size was 147 enterprises. The data source was the SPARK database, an the analysis period was a 10-year period (2011-2020). The main research methods are the method of averages, retrospective analysis, grouping method, comparison and analysis. Calculations and their interpretation are given in the context of 4 scales of activity: large, medium, small and micro. Conclusions are drawn about the unsatisfactory financial condition of the industry's enterprises, which does not allow for solving the problems of import substitution within the framework of the strategic goals of the Government of the Russian Federation without large-scale involvement of public finance.