Financial statements represent the final stage of accounting data processing and serve as carriers of accounting information. The objective of consolidating financial information in a structured manner is to provide all interested stakeholders with a solid basis for future business decisions. In order to make their understanding as complete as possible, it is necessary to adequately analyze the information presented. Analytical procedures for this purpose include horizontal analysis, vertical analysis and financial indicator analysis. In the practical part of this paper, the use of all three basic groups is presented for the company named Marine Kaštela d.o.o. in the period between 2010 and 2017. Furthermore, the aim of the study was to compare the selected business entity with its three competitors, for which purpose the analysis was carried out using selected financial indicators for the period from 2015 to 2017. Thus providing an image of business development for the company Marine Kaštela d.o.o. as well as its rivals. Individual analyzes identified changes in individual indictors and possible consequences of these changes for business. In order to give a final assessment of performance for the selected enterprise in relation to other market actors in the same industry, a multicriteria analysis was carried out using the PROMETHEE program. The results of this procedure showed that according to the selected ranking method, company Marine Kaštela d.o.o. could be ranked as the best company in 2015 and 2017, but with a worse performance in 2016 in comparison to one selected competitor.