Keeping in the business of companies is dependent upon the performance by them of an rational, efficient activity. In market economy, profit is the main objective of any entity. Its growth and thus profitability is an objective necessity, vital to the very existence of the entity. Entities prove to be unprofitable undergo to the bankruptcy. Profitability appears as a decisive instrument in the market economy mechanism. The issues presented in the paper lead to the fact that the financial performance analysis alongside financial position are key objectives in order to achieve superior economic results by entities operating in the current environment. The motivation for this work is based on that the subject of financial performance represents an increased importance for companies in the current environment, and a keen interest in academia and economic. Thus, the general scope of research of this paper is the issue of financial performance of economic entities.