The teaching unit 4 to the economic and financial analysis of the company is intended. The thematic section deals with the two issues. The first (item 4.1) is engaged in financial analysis and balance sheet analysis. It affects the equilibrium concept in the business, in the study of the major equity components and the proper ratio between them, and an essential and useful element analysis is introduced as is the use of ratios. The second (item 4.2) deals with the analysis of the income statement, the study of the main economic ratios (income vs expenditure), and in particular profitability, and the possible impact on the overall performance of the company to small changes in certain economic variables.