A Heun Equation-Based Digital Twin Framework for Dynamic Financial Stability Assessment and Strategic Risk Management in the Global Automotive Industry

Automotive manufacturers face interacting financial pressures arising from capital intensity, technological transition, supply-chain uncertainty, and changing financing conditions. This study develops a Heun Equation-Based Digital Twin Framework (HEDTF) to represent corporate financial stability as an evolving multidimensional state rather than a binary distress outcome. A cross-sectional proof-of-concept uses 16 accounting ratios for 15 publicly listed automotive manufacturers, aggregated into five dimensions: liquidity and balance-sheet structure, profitability, financial structure, solvency, and operational efficiency. Indicators are normalized to a 1–5 scale, combined using transparent hybrid calibrated weights, and propagated through a Heun predictor–corrector scheme under baseline, adverse, and strategic-improvement scenarios. The weighted Financial Stability Index (FSI) closely corresponds to an equal-weight comparison index (MAE = 0.056; RMSE = 0.075; Pearson r = 0.993; R2 = 0.986). Because both indices are constructed from the same five normalized dimensions, these statistics are interpreted as internal-consistency measures rather than independent evidence of forecasting accuracy. Scenario simulations show lower FSI values under coordinated adverse shocks and higher values under coordinated strategic improvements, with the magnitude varying by initial financial configuration. Overall, the HEDTF is best interpreted as a transparent scenario-based financial decision-support prototype; longitudinal out-of-sample validation is required before predictive claims can be made.