The main purpose of this study is to determine, predict and evaluate key economic conditions and company performance in the future. Another purpose of this study is to analyze the financial statements and rather to provide information for financial managers to make decisions about their business. The financial statements utilize the tools, analysis strategies and techniques required for business analysis. It is a diagnostic tool for evaluating financial performance, investment and performance activities and an evaluation tool for management decisions and other business decisions. Managers use financial reports to determine the company’s position and provide information to shareholders, to see how reasonable the investment made in the company is. For potential investors, analyzing a company’s financial statements is very important, because, first, they want to know the company’s realities and then decide whether to invest or not.