This thesis is engaged in financial estimation of companies belonging to small and mediumsized enterprizes from the point of view of a bank. In the first part of the work one gives the definition of creditworthiness, then presents the frame which defines which company belongs to this company segment and the definitions of credit and finanacial ability are given. Furthermore, one gives the overview of financial reports that are used to perform the creditworthiness analysis and the overview of positions of which these reports are consisting. One emphasizes the basic financial reports, i.e. balance sheet, profit and loss account and cash flow statement. The technics and methods are given, by which financial reports are analysed. In order to present the application of presented types of analyses, one gives pratical financial estimation of five companies belonging to the segment of small and medium-sized enterprizes. Four examples use financial reports balance sheet and profit and loss account, and one company uses financial reports overview of incomes and expenses as well as overview of long-term assets. The analysis is based on presumption that the companies had loan requests towards a bank. The most important coefficients, which show the creditworthiness of the companies, were calculated and the conclusions were made about the companies on the basis of given financial reports. At the end of the thesis one gives the specifieties of small and medium-sized enterprizes segment in comparison to other company segments.