The research concerns the economic situation of the dairy industry and sugar industry in years 1993-1997, on the example of two chosen companies situated in the region of Lower Silesia (a creamery and a sugar factory). The paper makes use of a set of six groups of financial ratios, designet to meet the needs of the company management. The ratios determine, among others, the profitability, the indebtedness, the liquidity and the efficiency. The analysis of the ratios proves that the situation of the mentioned companies is diverse. In both cases however, the profitability is low, which together with the high interest of the foreign capital prevents their dynamic development.