Accounting records are an indispensable part of every business entity. Although there are numerous definitions of the term accounting, in modern economics, it is most often defined as a set of concepts and techniques for processing financial data into the final outputs which result as information. Such information is of interest to internal users, primarily in terms of management but also to the external ones, such as shareholders. A more detailed insight can be achieved through the financial statements’ analysis of the company’s financial condition in order to revalue the business decision making implementation. The theoretical part of the paper refers to the law regulations and the basic financial statements that make them up such as balance sheet, income statement, cash flow statement, statement of changes in equity and notes in addition to the financial statements. Furthermore, apart from the profile of Rimac Automobiles Ltd. company, theoretical and practical analysis of both individual and group financial indicators are presented. Individual indicators refer to liquidity, indebtedness, activity, economy, profitability and investment. There are several groups of aggregate indicators but in this paper, the following have been applied: Altman's Z-score model, Kralicek's DF indicator and Business excellence index. In the final part of the paper (conclusion), two research hypotheses have been discussed. To sum up, Hypothesis H1- Financial Statements’ Analysis of the Rimac Automobiles Ltd. shows a tendency of business growth in the future has been accepted. On the other hand, Hypothesis H2- Financial indicators of the company in the observed period have a low degree fluctuations relative to theoretical values has been rejected. Acceptance or rejection of the hypotheses has been based on the previously conducted empirical research.