The article is devoted to the development of an approach to a comprehensive assessment of material and intangible factors that determine the potential of enterprises in the information network economy. For this purpose, in the first part of the article, an approach is proposed to integrate a promising methodology for assessing the system of tangible and intangible components of the enterprise potential in the framework of semantic modeling, on the one hand, and the traditional methodology for analyzing financial statements, on the other, tested, in the second part of the article, on the basis of financial statements of domestic companies according to Russian and international standards. One of the possible methodological solutions for the application of semantic modeling to the study of the potential of enterprises, the systematization of existing indicators used in traditional financial analysis, is discussed. A variant of the classification by activity of the enterprise, including operating, investment, fin