Abstract: The financial analysis represents a complex and complete management instrument, by means of which the financial information related to a company is processed and interpreted for the purpose of capitalizing in order to adopt the most appropriate managerial decisions. The financial analysis is based on a series of indicators of ratio or difference type organized in an assembly, often correlating with each other. The informational basis of the financial analysis is provided by the company’s balance sheet, which points out its financial position, on the one hand, and by the profit and loss account, which captures its financial performance, on the other hand.