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Financial statement analysis is the use of certain methods and techniques to financial statement data into useful information, which is the summary of the financial flows in the past, it is the premise of the future financial projections, to understand the financial situation of the enterprise business performance and cash flow, the evaluation of enterprise debt paying ability of the profitability of operating ability and growth ability, help investors to make economic decisions have a vital role in this paper, the financial statements of the CRC san-jiu pharmaceutical co., LTD. Carries on the analysis, the purpose is to understand and learn to use financial statement analysis methods, focusing on China resources san-jiu pharmaceutical co., LTD., the solvency of profitability capacity ability evaluation, put forward the countermeasures, thus for the majority of investors and stakeholders to provide reliable decision-making information, so they can make scientific and reasonable decisions