Importance. Financial results are a significant indicator in the assessment of efficiency of financial and economic activity, make it possible to assess the extent to which risks accepted by the company have been justified, profit creates a financial basis for the development of the organization, ensuring market competitiveness, realization of opportunities for fulfillment of social corporate obligations to employees and increase of business value in the interests of its owners. Timely analysis of revenues, expenses and factor-by-factor assessment of financial results will make it possible in the present conditions to make balanced management decisions aimed at maximizing the revenue and minimization of the expenditure component in order to ensure the company’s success.Objectives. A comprehensive author 's study of the problem of analyzing the financial results of a commercial organization, which acts as a guarantor of ensuring the long-term development of the organization in the market, an integral component of sustainability and a key area in the system of integrated economic analysis of activities.Methods. The author reveals the meaning and content of financial results and its components, conducts a comparative analysis of approaches to the essence, systematizes the information base using the accumulated practical experience. Competent and targeted analytical support for sound management decisions on the use of financial and non-financial resources would ensure the desired performance. The study of the problem used methods of logical, comparative analysis, search and systematization.Results. The author discloses theoretical aspects of analysis of financial results, provides comparative analysis of the essence of financial results, systematized information and regulatory sources, disclosed their content and peculiarities of application in practice, generalized economic interests of users.Conclusions and Relevance. It was concluded that the achievement of the positive financial result (profit) is the central direction of the top management of the organization and the result of successful current, investment and financial activities. However, in competition, the organization is not immune from receiving losses. They show management mistakes and misses in the use of mother-al- physical and monetary assets. In this regard, sound management of income and expenditure is of particular importance. The quality of the information base directly depends on the reliability of the analytical conclusions underlying the adoption of balanced management decisions. When analyzing financial results, it is essential to take into account the economic interests of users interested in the results. This would allow for the selection of a group of key performance indicators for the Organization and the optimal allocation of resources.
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