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Purpose. To study the impact of quarantine restrictions on the financial and economic performance of business structures.   Methodology. Both general and special methods of cognition were used in the study: system analysis, structural and functional method, comparison, synthesis, deduction, logical research, graphical way of presenting information.   Findings. The study revealed the impact of quarantine restrictions due to COVID-19 on the financial and economic activities of business structures and studied trends in the industry. A financial and economic analysis of the activity of enterprises, leaders of the international market in the chosen field of research is carried out. The data in the forecasts for the following periods have been adjusted to take into account the following factors: recognition of assets in the form of rights of use, separation of lease obligations, transfer of lease costs from operating expenses and depreciation assets in the form of rights of use. This made it possible to study the further development of new tools and their impact on future financial and economic performance of enterprises in quarantine conditions.   Originality. The analysis, estimation and forecast concerning financial and economic activity of business structures are given and the tendencies of development in the period of quarantine restrictions of COVID-19 are revealed. This analysis makes it possible to make a forecast for the following periods adjusted taking into account quarantine restrictions.   Practical value. The results of the study presented in this work can be used by economists, scientists and practitioners to develop and launch investment projects for enterprise development programs.

Trends of development of financial and economic activity of entrepreneurial structures during the period of quarantine restrictions