This thesis provides a comprehensive analysis of the users of financial statements and their importance in the financial reporting process. Through a review of legal and regulatory frameworks, as well as relevant standards, the thesis explores the legal context within which financial statements are prepared. It also explains the content and purpose of fundamental financial statements, including the balance sheet, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Special emphasis is placed on identifying and analyzing different users of financial statements, both internal (management, owners) and external (investors, creditors, tax authorities). The research examines their specific needs and how they use financial information for decisionmaking. The analysis of company's financial statements is a central part of the study, aimed at assessing the quality and usefulness of the information provided. The thesis also covers various methods of financial statement analysis, highlighting their advantages and disadvantages. The research findings contribute to a better understanding of the role of financial statements in business decision-making and offer guidance for improving the quality of financial reporting