The final thesis addresses the topic of financial statement analysis on the example of the company Dezinsekcija Ltd. for 2017 and 2018, and on the basis of financial indicators the performance of the company is shown. Based on the last two approved accounting periods, a comparison is made to obtain results for individual positions in the financial statements and the reason for their change. Modern business has created new conditions for work and rapid changes in the market and also offered new innovative technological solutions and accelerated the growth of globalization. In order for the internal and external environment to function effectively and use the results of the financial statements, duty of the company is to retrieve qualitative and productive information that encourages business decision-making and the creation of new business successes. The financial statements provide information that, through the analysis of the financial statements and financial statement analysis indicators, is processed and evaluated based on the past and present state of the business potential of the enterprise. They also answer questions regarding the profitability of a business, the ability to meet its obligations, the safety of investing in business, and the effectiveness of management.