In our thesis we have a favorable and satisfactory opinion, that the analyses to the statement of financial position and the statement of results of a commercial organization is important, and the purpose is the achievement of optimal and positive results for the company, which will benefit before external financiers for obtaining loans, our research work, "The analysis of financial statements in a commercial company, in Maynas, for better decision making period- 2019", this research is of Qualitative- Descriptive type, its study population was 25 people, stores and companies of purchases and sales of goods and services, which present their financial statements to SUNAT, SMV and financial institutions, to obtain loans. As researchers we reached 68% of efficient, this percentage recognizes that the analysis of the financial statements is fundamental in the companies, because they represen...