This paper analyzes the impact and the role of financial statements in the phase of acquisitions. As an example of the analysis were taken company Atlantic Grupa and Droga Kolinska acquisitions. Since the success of the transaction is measured financial indicators of the company before and after the acquisition, the company assumed to have a clear financial picture of the company that takes over before the transaction of business. The foundation or starting point of any investment / business decisions, financial statements. The basis of the analysis of the impact of the financial statements in taking the company Droga Kolinska, were the data collected from the financial statements of the company and the transferee. As can be seen from this study and financial analysis of Atlantic Grupa and Droga Kolinska, company Droga Kolinska at the end of 2009 showed signs of falling financial capability of the company, but on the other hand, the company held a large market and the products that were the followers and even leaders in certain markets. Such a situation is a good indicator that businesses are planning to expand into new markets or strengthen its position in the existing market to think about taking companies which weakens the financial picture, but still has a good image in the market. Atlantic Group which since 1990 has grown into a leading distributor of food and pharmaceutical products in the region Droga Kolinska is recognized as a good investment. On the end, we can be concluded that companies that plan to grow in the markets and strengthening its position in new markets just taking over companies with good market profile ensure its strategic objectives.