In the Republic of Croatia, the shipbuilding industry represents a significant economic impact, mainly due to the fact that it has a multiplier factor that affects the rest of the state economy. As a consequence of the complexity of shipbuilding, in addition to the shipbuilding industry, there are other industries branches that are indirectly connected in this process, which increases the total number of employees thanks to the shipyard's operations. Furthermore, the locations of large Croatian shipyards, located along the entire coast, ensure the sustainability of social and economic factors throughout the year. This explains the fact why the state has provided exceptional subsidies, incentives and state guarantees to speed up and facilitate the shipyard restructuring and rehabilitation process. On the other hand, there is the European Union, which also invests in the development of shipbuilding and sees it as of great strategic importance. Shipbuilding industry Split joint stock company is a shipyard with a long history and a leading Croatian shipyard. Faced with financial problems, the company was privatized and in the process of restructuring and rehabilitation. This paper deals with the analysis of Brodosplit d.d.'s business. The goal is to create a clear picture of business performance and the ability of management to adequately manage the growth and development of the company through in-depth analysis of the wider business environment, industry analysis and analysis and comparison of financial statements.The paper will analyze the business of the company 3. MAJ for the purpose of comparison with the company Brodosplit d.d. as direct competition.