The aim of the research was to analyze the performance of a Hotel Velaris Ltd in the period from 2012. to 2015. and whose backward linkage development of the Croatian as a tourist country. In the analysis we conclude that the degree of utilization of accommodation capacity is insufficient. Most accommodation facilities are located in coastal areas or on the coast and on the islands, and most business is done in the summertime. Most of the investment is focused on the reconstruction of existing hotels, but there are relatively rare projects in building new hotels. The reasons for this situation are economic because investments in construction of hotels per unit of capacity is very high, and that the rate of profit lower than the average of other activities. In the analysis, the largest number of overnight stays is realized in the seasonal timing of operations. The above mentioned hotels, including Hotel Velaris Ltd creates big problems in business. We conducted a horizontal and vertical analysis and analysis by financial indicators. Hotel Velaris Ltd recorded a constant increase in the number of nights, but that of increase has not yet reached the same level of 2013. Therefore, it is recommended to invest in continuously maintaining the quality of service. Hotel Velaris Ltd has certain specific features which stands out over other competing hotels on the island of Brac and that featzres should distinguished fom other competitors.