Business planning plays a key role in all industries, including companies dealing with fish processing and sales. This industry has its own specifics and challenges, which makes business planning especially important. The fish processing and marketing industry typically involves a complex supply chain that includes fishing, transportation, storage, processing and distribution. Business planning enables optimization of all these steps to ensure efficient and cost-effective supply. The paper analyzes the company "xy", which deals with catching, processing and preserving fish and growing mariculture products on its farms. It was founded in 1907. and with a long-standing tradition in centuries-old business, it has become one of the leading Croatian companies in the fishing and fish processing industry, placing great emphasis on the export of its products. The adopted plans for 2023 envisage maintaining sales at approximately the level achieved in 2022, both in the part of canned products of the factory, and in the part of production at white fish farms. It is expected that the production of farmed tuna will increase further, and should exceed the level of 1,000 tons for the first time. It remains to be seen how the development of the situation in Eastern Europe will affect business, especially in terms of the availability and price movements of raw materials and energy.