ASSESSING THE EFFECTIVENESS OF PARALLEL IMPORTS AS A TOOL FOR STABILIZING THE FINANCIAL RESULTS OF RETAIL CHAINS

Zakharova Anna Alekseevna

The relevance of this study stems from the fundamental transformation of logistics and distribution chains in the Russian economy after 2022, when the legalization of parallel imports became a necessary measure to saturate the consumer market. The aim of this study is to qualitatively assess the impact of parallel imports on key financial indicators of retail chains operating under sanctions. This article examines the evolution of the regulatory framework for parallel imports in the Russian Federation, analyzing changes in the cost structure of goods, turnover dynamics, and gross margin levels using the example of chains selling household appliances, electronics, and mass-market goods. The scientific novelty of this study lies in its assessment of the effectiveness of parallel imports, taking into account not only the commercial but also the financial aspects of retail enterprises' activities. It is concluded that parallel imports are solely an anti-crisis tool for short-term stabilization, but cannot be considered a strategic basis for long-term efficiency gains and require complementary measures to develop private labels and diversify imports from friendly countries.

Keywords:parallel imports, retail chains, financial results, profitability, logistics costs, sanctions, product range, inventory turnover, gross margin, import substitution.