The retail market has always been competitive in the Republic of Croatia, and it became even more competitive with the entry into the European Union, where the market expanded further and made it easier for competitors to enter the Croatian market. In addition to a large number of local retail companies, there are also a large number of international retail chains. The competitiveness of an individual company on the market is most correctly shown through the analysis of operations, i.e. through the analysis of financial statements and comparison with competitors. Financial statements represent the basis for understanding the company's operations, its position on the market and competitiveness itself. The importance of financial statements and their analysis is great in the market, where these concepts are always linked to investment decisions, where investors carry out analysis and study the results of the analysis of financial statements before their business moves and investments. Of course, in addition to investors, analyzes are very important for management and company owners, so that they can understand their business and make business decisions for the future. Interest groups can also include banks, government institutions, and the public in the case of listed companies or companies of state importance. Analysis of financial statements can include horizontal analysis, vertical analysis, calculations of financial indicators and other forms of analysis. The main purpose of the work is to show the position of direct competitors in the retail industry on the market in the Republic of Croatia and how to create an understanding of the company's position on the market through the analysis of financial statements. All of the above was carried out using appropriate methods of analysis and methods of preparing scientific and professional papers, where methods of analysis, compilation, comparative and description methods were used.