Financijska analiza omogućava razumijevanje poslovanja poduzeća koje je predočeno u financijskim izvještajima, a čine je temeljni financijski izvještaji te postupci: vertikalna analiza, horizontalna analiza i financijski pokazatelji. Na hrvatskom mljekarskom tržištu ističu se tri mljekare: Vindija d.d., Dukat d.d. i Meggle Hrvatska d.o.o. Budući da poduzeća posluju u istom sektoru, na njihovo poslovanje uglavnom su utjecali isti čimbenici. Poduzeća se suočavaju s promjenama nastalim ulaskom Hrvatske u Europsku uniju, visokim cijenama inputa te prevelikim uvozom što rezultira problemima s naplatom potraživanja. Prema rezultatima provedene analize, Dukat d.d. se najbolje prilagodio te posluje uspješno i profitabilno, pokazuje bolju likvidnost i financijsku stabilnost, ima bolju strukturu financiranja te brže naplaćuje svoja potraživanja u cijelom promatranom razdoblju (2011-2015).

Financial analysis helps to understand the managment of the companies which is presented in the financial statements and included vertical and horizontal analysis and analysis using indicators. Financial analysis will be carried out on a base of financial statements of the three largest companies of milk in Croatian – Vindija d.d., Dukat d.d. and Meggle hrvatska d.o.o. Due to the companies are run by the same sector, their managment was mostly influenced by the same factors. The companies are faced with the changes which were caused by the accession of Croatia to the European Union, by the price of inputs goes up and by increased importation. According to results of the survey, the best adaptation skills, successful work and profitability has been shown in Dukat. Furthermore, better liquidity and financial stability has also been noticed. The structure of financing has improves and througout the whole period Dukat has been charging its demands much faster.