Abstract
The main aim of this research is to explain the role of financial analysis in evaluating financial and administrative performance in business establishments. A review is made to the methods of financial analysis, emphasizing the role of financial ratio analyzes in the aforementioned evaluation by choosing an Iraqi company trying to identify the company's financial and economic efficiency. Different ratios and indicatorsare used for this purpose, by analyzing and discussing the implications of the company and identifying the strengths and weaknesses in its activities. The research is based on the hypothesis that the use of financial analysis and the various financial ratios and understanding their implications is a necessary step for evaluating the performance of various business activities. The research concluded that there are many activities in the sample company are considered good, while some of them appeared weak and require suitable attention and consideration by the company’s management.
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