The aim of this paper is to analyze the business of competing companies Optimum Ltd. and Zanatpromet Ltd. for trade, production and services in construction materials. The paper uses horizontal and vertical analysis, financial indicators that can more closely analyze the balance sheet and profit and loss account of these companies and compare their operations. From the paper we can conclude the following: Z1: Horizontal analysis of “Optimum Ltd.” and “Zanatpromet Ltd.”. It shows us that “Optimum” was more successful in 2017/2016. from “Zanatpromet” in balance sheet positions, while in 2017/2018. “Zanatpromet” was more successful than “Optimum”. Z2: Vertical analysis of the companies “Optimum Ltd.” and “Zanatpromet Ltd.”. From the vertical analysis it can be concluded that “Optimum” had inventories and receivables in current assets, while “Zanatpromet” nevertheless acquired more inventories. Z3: Liquidity ratios of “Optimum Ltd.” and “Zanatpromet Ltd.”. With the help of liquidity indicators it can be seen that “Optimum” is not liquid in every year and cannot meet its obligations. “Zanatpromet“ has been liquid in all its years, ie, has fulfilled its obligations. Z4: Indicators of indebtedness of “Optimum Ltd.” and “Zanatpromet Ltd.” “Optimum” is financed from other sources and has difficulty returning funds, which means that the business is not as successful. While “Zanatpromet“ was financed from its own sources, the business of “Zanatpromet“ was more successful. Z5: Performance indicators for “Optimum Ltd.” and “Zanatpromet Ltd.” “Zanatpromet“ uses its assets to generate revenue and operate more efficiently, as opposed to “Optimum“ which nevertheless generates less revenue and increases efficiency in 2018. Z6: Profitability indicators of “Optimum Ltd.” and “Zanatpromet Ltd.”. From the profitability indicators it can be concluded that both companies are profitable, but “Zanatpromet” is more successful in all indicators.