Introduction
Financial statement analyses refer to the assessment of an organization’s financial performance and stability. In this study, ratio analyses on the firms financial performance as well as stock analyses is employed. The study covers two organizations namely Delta Airlines (DAL) and American Airlines (AMR), both in the large airlines services industry, both started within 1920’s. Financial information used is retrieved from the organizations 2010 annual report while stock charts have been retrieved from yahoo finance historical prices. Both American Airlines and Delta Airlines operate in major airlines, service industry in the United States of America. The organizations are in competition with other major airlines in US including Ryan air Holding Ltd, China Southern Airlines Co. Ltd, and Easy jet Plc AND Singapore airlines among others.

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