The Thesis is focused on financial and business performance evaluation of a DITON company. The method used in a Thesis is benchmarking. The first part provides theoretical opportunities for certain issues with pointing out the benchmarking importance. The second part contains company`s introduction, their competitors and situation analysis. Afterwards follows the main part of a Thesis that is benchmarking with appropriate competitors. The aim of analysis is to find weaknesses of company and find resolution to improve financial and business performance