The urgency of strengthening financial literacy in the SME environment, where decisions are often made empirically or without technical accounting support, is the basis of the study. Its objective is to describe and analyze how financial statements can contribute to the sustainability and growth of SMEs. In the current context, characterized by high competitiveness and growing financial uncertainty, small and medium-sized enterprises (SMEs) face the constant challenge of sustaining themselves and growing sustainably over time. In this context, small and medium-sized enterprises (SMEs) represent one of the most important pillars of the economy of the countries, accounting for 90% of businesses.  Due to their ability to generate employment, drive innovation, and stimulate local markets, they also perform social work in neighborhoods, offering affordable essential products. Therefore, the proper use of financial statements contributes not only to maintaining the operational sustainability of SMEs, but also to planning expansion, investment, and continuous improvement strategies. Therefore, SME owners and managers  can  improve their ability to meet market challenges, optimize their resources, and project their businesses with greater security and profitability.