The article reviews the trial of small and medium fi rms fi nancial situation estimation in Warmia and Mazury province. At the beginning authors characterized surveyed fi rms using their number and employment. Moreover, fi nancial results such as: incomes, costs, taxes were presented. The article also presents profi tability ratios estimation of surveyed enterprises. The collected material showed a signifi cant differences in fi nancial situation of surveyed enterprises. The best situation in income and profi ts was characteristic for medium enterprises but the worst for micro enterprises. But, the estate and capital profi tability was the best in small enterprises. Moreover, in the medium enterprises the profi tability factor decreased what proved the worsening in fi nancial liquidity.

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