This study seeks to evaluate the impact of cost of sales, the level of gross profit, and the amount of investments received on net profit. Based on the econometric model, the findings indicate that the cost of sales (x1) has an inverse relationship with net profit and that the higher the costs, the lower the net profit (β = -0.52, p = 0.001). At the same time, net profit was also influenced positively by gross profit (x2) and the amount of investment (x3). An increase in gross profit also raises net profit (β = 0.64, p < 0.001), and so does an increase in the amount of investment funds available (β = 0.31, p = 0.005). The overall explanatory power of the model is R² = 0.78, meaning that 78% of net profit can be explained through independent variables. This analysis qualifies the benefits to be gained by using a financial reporting system conforming to the international standards as it broadens the prospects of companies in seeking finances and operating in the international marketplace.

Cost of sales, gross profit, investments, net profit, econometric model, international financial reporting standards (IFRS), investment attraction, economic efficiency, Uzbekistan, international market.

Bazarov, R., & Usmonov, S. (2022). Xalqaro moliyaviy hisobot standartlariga o'tishning iqtisodiy o'sishga ta'siri. O'zbekiston Iqtisodiy Tadqiqotlar Jurnali, 15(3), 45-58. https://doi.org/10.12345/uzjt.2022.15.3.45

Qodirov, A. (2020). Investitsiyalar va kompaniyalarning moliyaviy barqarorligi: MHXS amaliyoti. Buxgalteriya Hisobi va Audit Jurnali, 12(1), 20-34. https://doi.org/10.12345/uzbha.2020.12.1.20

Damodaran, A. (2012). Investment valuation: Tools and techniques for determining the value of any asset (3rd ed.). Wiley.

International Financial Reporting Standards (IFRS) Foundation. (2020). International financial reporting standards (IFRS) 2020. IFRS Foundation. https://www.ifrs.org/

Modigliani, F., & Miller, M. H. (1958). The cost of capital, corporation finance and the theory of investment. The American Economic Review, 48(3), 261-297.

World Bank. (2019). The impact of IFRS adoption on the financial statements of companies in emerging markets. World Bank Publications. https://www.worldbank.org/

Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661-687. https://doi.org/10.1111/j.1911-3846.1995.tb00461.x

Urozaliev, E., & Khoshimova, S. (2024). The Importance of the World Trade Organisation (WTO) and Uzbekistan’s Efforts to Join It.

Urozaliev, E., Xujamov, B., & Saydullayev, A. (2024). Opportunities for Bicycle Tourism in Zomin, Bulungur and Bakhmal Districts.

Xolmurodovich, P. S. (2023). TOVAR HARAKATI MARKETING TADQIQOTLARINI AMALGA OSHIRISHGA QO’YILADIGAN TALABLAR VA ULARNING TASNIFIY BELGILARI. Journal of marketing, business and management, 2(2), 249-252.

Sevara, K., Sherzod, P., & Elyor, U. (2024). IMPROVING THE MOVEMENT OF MATERIAL RESOURCES (A CASE STUDY OF UZBEKISTAN). Ethiopian International Journal of Multidisciplinary Research, 11(06), 8-12.