The financial analysis uses specific tools and means adapted to the scope and leads to the financial diagnosis; it is a part of the economic and financial diagnosis, together with the accounting diagnosis, being oriented especially towards profitability and enterprise risks. Financial diagnosis is the financial analysis instrument oriented towards consumers, aiming to measure the profitability of invested capitals and risks, to appreciate the conditions for achieving financial balances and autonomy degree, leading to major decisions: the enterprise interrupts its activity, redefines its strategy or policy on short term.