The article focuses on analyzing and developing the business of Koestlin d.d. It discusses the importance of business analysis in managing a company, including how financial reports provide crucial information for decision-making. The purpose of business analysis is to offer insights into the business and help in creating strategy plans. Financial reports, such as balance sheets and profit and loss accounts, play a key role in assessing the financial health of a company. The article also delves into different types of financial analysis, like horizontal and vertical analysis, to evaluate the performance of Koestlin d.d. and make projections for the future.