The main goal of this final paper is to show, explain and analyze the financial statements based on the facts, to approximate what the financial statements are, and based on the financial statements of RSM Croatia d.o.o. explain the positions in the company’s financial statements and what they actually mean. Financial statements are the most important and best indicators of a company how the company operates and based on the information presented in them you can clearly see how the company operates. This information is publicly available during a certain period of the year for the year that has ended, and anyone interested can view the financial data for the limited liability company and for the joint stock company. As there are various forms of companies in the Republic of Croatia, the focus of this paper is on limited liability companies, such as the company RSM Croatia d.o.o. from Koprivnica. In the final part, an analysis of the financial condition of the balance sheet was made, on the basis, of financial indicators, including indicators of immobilization, liquidity, indebtedness. Analysis of the financial efficiency of the company in the form of economy and profitability of the company.