DEVELOPMENT OF METHODOLOGICAL TOOLS FOR FUNDAMENTAL ANALYSIS OF SYSTEMICALLY IMPORTANT RUSSIAN COMPANIES IN THE OIL AND GAS SECTOR TO ENSURE THE ECONOMIC SECURITY OF THE STATE

Abstract

The article is devoted to the methodology of fundamental analysis of securities of systemically important Russian companies in the oil and gas sector. The issues of economic significance of these companies both in the Russian Federation and their position on the global stage are considered. The purpose of the study is to assess the investment attractiveness of companies in the oil and gas sector on the Russian stock market. Fundamental analysis is used as a method for determining the feasibility of investing assets. It includes an analysis of the economic situation in the country as a whole, industry analysis, company analysis, and analysis of the value of securities. Based on the financial and accounting statements of the company, a fundamental analysis of shares was carried out based on financial indicators, profitability indicators, trade indicators, dividends, revenue and profit. The proposed methodology was tested using the example of one of the leading Russian companies in the fuel and energy complex - PJSC Gazprom. The financial results of the company's activities are presented taking into account global changes in the energy market, the dividend policy is considered, and an assessment of investment indicators is performed. As a result of this study, it was established that fundamental analysis according to the presented methodology can also be performed for other strategically important companies in the oil and gas sector in order to assess their investment attractiveness.