Raising funds through a public offering of securities is a set of strategically defined decisions, of transformational importance for the issuer's company. The results achieved by implementing the decision to go on with a public offer, and the ability to adjust the business model to the circumstances of a regulated financial market, are conditions for a long-term growth and development of the issuer's business. Some of the most accepted motives when deciding on a public offer strategy are short-term fundraising for growth investments, and a long-term development of infrastructure for future issues of securities, changes in ownership structure and reputation building. The timeline for the implementation of such a decision is determined by the level of the issuer's ability to bear the costs of organizing the process, adjust to strict regulatory rules of the market, and to achieve long-term competitive advantage. A comprehensive process of analysis of financial and non-financial performance and business security indicators, involves the contribution of all stakeholders close to the issuing company. Investigation of the characteristics of the decision to raise funds by the method of public offering of shares of Span plc. and consequential inclusion to the public financial market, carried out within the framework of this postgraduate specialist thesis, is divided into two substantive units. The first presented unit refers to the theoretical description of the implementation of the public securities offering process, the motives for such a decision, and the importance of such a business strategy for the long-term development perspective of the company. The second part of content refers to the analysis of financial statements before and after the recent public offering of shares in a technology company from the Republic of Croatia, with emphasis on processing the data presented in the financial statements available to the public.