The subject of this thesis is the analysis of the beer industry in the Republic of Croatia. This thesis want to emphasize the importance of this industry for our economy. In addition to being a very strong branch, it also contributes to the economy in terms of staff growth. So for every job in the sector, another 12 to 13 jobs are indirectly created in the rest of the economy. In this thesis is analysis of the financial position and business performance of the most important and largest companies from the above mentioned industry in Croatia. The analysis was conducted over a period of three years from 2016 to 2018. The analysis was performed by horizontal and vertical method to get a clearer picture of the real state of the company. What this analysis seeks to achieve is to obtain clearer data, that is, an image of whether or not a business is successful. The methods used in the preparation of this thesis are methods of analysis and are applied to concrete examples by the most significant company in the beer industry. In addition to the analysis of the basic financial statements, the analysis was also performed on the basis of financial indicators, which gave a clearer picture of the real state of the company. In Croatia is the small size of large companies only 0.5%, in this thesis the task i to give a closer look at the financial situation of the beer industry in Croatia on the example of the most important companies and to draw conclusions on the actual market situation.