The basic aim of this elaboration is to assess the actual financial situation of a company from the viewpoint of the management board. The emphasis will be given to trend analysis in order to understand some basic principles of the company behavior and generally to understand the policy of managing the firm. The company, which is undergoing a restructuring process, is striving to build a sound and reliable strategy in order to cope with the challenge of the market economy. That is why the objectives of the research are:  assess the financial performance of the company,  assess the market position of the firm,  identify the strengths and weaknesses of the company,  point out deviations and possible problems,  recommend changes to improve future performance,  recommend strategies in order to enhance company standing. Each assessment prepared is designed to illuminate and evaluate the financial objective of the company existence, which is to maximize the return on the money invested in it, while making appropriate trade-offs between:  the short-term and long-term perspectives,  profitability and liquidity.