In the present work there was analysed analysis of financial condition of the enterprise, engaged in a very specific activity – sale of property of enterprises undergoing the process of bankruptcy and re-buying of debit indebtednesses. There were used three main types of analysis – vertical, horizontal and analysis of comparative indicators. There were identified the main problems, among them are to be mentioned to high indebtedness of the enterprise, ineffective management of reserves, freeze of means. It was determined that the profit rates of the enterprise were good and they were improving further. Upon comprehensive diagnosing of bankruptcy, assessing changes of separate articles and using various systems of comparative indicators, there was detected that the threat of bankruptcy is very little. In the constructive part, there were evaluated perspectives of the enterprise. Calculated prognosticated values of sales of KB “Fabiola” for the years 2006 and 2007, using the faction of hyperbola of second type. Considering specifics of the activities of the enterprise, there was evaluated dependence of sales on started procedures of bankruptcy, using correlative and regressive analysis. It was determined, that these indicators are closely coherent. Therefore, upon completion of prognostication of started bankruptcy procedures, there were evaluated perspectives of changes of sales of the enterprise.