Today's time of globalization and rapid changes is a big challenge for many companies. A lot of companies are facing the consequences of turbulent changes like political or economic changes at local or a global level. It is necessary to survive in such an environment and because of that it is necessary to create a business strategy because a well-made strategy is a path for successful business. Every company wants to be the best in their field of activity, and that is the reason why competition rises. For that reason, it is necessary to improve and to perfect the way of working to be able to provide the best possible product for customers. The end goal is to have a satisfied customer, and for the company to accomplish that is to meet the needs of its customers. Important factors that precede a successful business are decisive leadership, motivated employees, high customer satisfaction, continuous learning, innovation and improvement, partnership development and socially responsible business. Companies are starting to realize the importance of quality because a quality product or service shows a level of business excellence. Business success is determined by business analysis through various parameters that determine whether the results are good in certain periods. Data is used from financial reports in analysis of the balance sheet, profit and loss account, cash flows and it is possible to analyze key indicators of earnings and profitability such as return of equity, return on capital employed and return on assets. This paper will analyze and compare the dana of two large companies in the Croatia food industry, Podravka and Kraš, in the period from 2019 to 2023