Every company that wants to do business successfully must master the analysis of financial statements. Financial statements represent the final stage of accounting data processing and are the carriers of accounting information. These are business documents with which various companies provide data to organizations and people outside the company and to users inside the company. Therefore, the goal of financial reports is to truthfully inform interested users (owners, suppliers, customers, partners, employees, the state...) about the company's financial position and business performance. The topic of this diploma thesis is the analysis of financial statements on the example of the company Vinoplod-Vinarija d.d. Šibenik. In the first part of the thesis, the theoretical determination will be presented, which is connected with the analysis of financial statements and on the basis of which the analysis of the business of the company Vinoplod-Vinarija d.d. Šibenik is done. The basic purpose, users, meaning and structure of the analysis of financial statements will be presented, and along with it, the basic theoretical definition of controlling will be presented with important concepts related to the concept of controller. In the second part of the diploma thesis, the mentioned defined terms will be shown concretely on the analysis of the financial statements of the company Vinoplod-Vinarija d.d. Šibenik. The analysis will begin with the presentation of general information about the establishment of the company, its goals, vision and mission, and then it will move on to the analysis of the company's annual financial statements, as well as financial indicators, and the interpretation of the presented data is provided with the help of horizontal and vertical analysis of financial statements. At the very end of the work, a conclusion will be made about the presented data and the business of the company