Financial analysis is used for identifying the nature, patterns, trends, and assess of the economical and social processes, for studying off in ancial and economic activities at all levels and in different spheres of reproduction. Financial analysis provides an opportunity to estimate: property condition of the enterprise, the degree of business risk, the capital adequacy of the current activities and long term investment, the need for additional sources of financing, the ability to build up capital,the rationality of borrowings, the validity of policy distribution and use ofprofits.

Keywords: finance, analysis, estimate, profitability, sustainability.