‫اﻟﻣﺟﻠد‬ 31 -‫ﻋدد‬ 1 -‫ﺟوان‬ 2020 ‫ص.ص.‬ ، 185 -204 Mots clés: analyse financière ; ratios financiers ; etats financiers ; compte de résultat ; état des flux de trésorerie. Abstract The objectives of this study were to identify the role of the Financial Statement Analysis in the assessment of financial performance of companies containing quantitative and qualitative information that represents accounting data for previous and current years, in addition to predict his future. A number of

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... including the financially balanced of Maintenance Company for the East, despite the existence of certain deficiencies in carrying out its tasks and activities by neglecting the financial analysis, the fact that they do not surround themselves with commotions. Finally, it is recommended that the company capitalize on the opportunities that increase its profitability in the future and thus realize the greatest profit margin compared to what is currently achieved