The construction and construction sector is an integral part of every state economy, as it provides the basis for the development of two important directions; Traffic infrastructure and housing construction. Construction activity occupy a significant place in the Croatian economy, although the last few years have been recession, suggesting the fall in construction works and the decline in employment in the construction sector. The subject of this final work is to evaluate and compare the operations of construction companies Dalekovod d.d. and Ingra d.d. for the period 2014-2016 year. The construction companies to be treated in this paper are selected as companies with the highest market capitalization. In a comparative study, the business of two construction companies will be analyzed and the results of the vertical and horizontal analysis of the financial statements of the company will be compared. A comparative analysis of the company will be conducted through financial indicators that are characteristic of the analysis of financial statements. In order to be able to calculate the financial indicators, information from the financial statements is required. This paper presents the most significant indicators of each group, which are: indicators of liquidity, indebtedness, activity, cost-effectiveness, profitability, productivity, and investment indicators.