The objective of a comparative analysis of financial reporting is to inform the user about the financial position of the company and about the success of the business. The comparative analysis of the financial statements provides a complete picture of the business operations of the company based on which we can compare it with other companies, and based on this we can make concrete business decisions. The subject of this final work was a survey conducted by comparative analysis of financial statements between two large construction companies: Gradnja d.o.o. and Grad d.o.o., leading construction companies that are also construction companies in the Republic of Croatia. The analysis was made based on the data collected from a secondary financial statements balance sheet and income statement of these companies. Data was downloaded from FINA's web site for 2015 and 2016.. After the analysis of the financial statements, it could be noted that, from the aspect of liquidity, Grad d.o.o., achieved better results than the company Gradnja d.o.o., although in 2016 the current liquidity of Grad d.o.o. shows a deterioration of liquidity. Analyzing indicators of indebtedness, none of the companies achieved satisfactory values but, in the observed period, Grad d.o.o. is less in charge than Gradnja d.o.o. In the observed period, Grad d.o.o, had significantly better return on assets, while Gradnja d.o.o. in 2016 achieved a better return on assets. It is recommended that further detailed analysis be conducted to help companies react quickly to the market and are in the process with other companies in the said sector.