This textbook explains analysis and evaluation of financial statements.?There are three characteristics on the book. First, we use “Illust-type financial analysis method”. This method consists of four steps with two illustrations. If we follow the four steps and fill in the two illustrations, we can analyze and evaluate financial statements easily. Second, we learn “Illust-type financial analysis method” by using a case study. So we can get practicing knowledge. Third, the book is written in plain English. It is easy to understand for the person who use English as the second language.