This work was developed to evaluate the performance of this company, saw its financial situation, activity, liquidity and profitability during the period of study (2004-2008) to see how they have influenced the performance of the assets of Empresa de Energía del Pacífico SA (EPSA) and investment shareholders. It also makes a detailed comparison of the company with the country's energy sector, for this is used by some financial analysis tools (such as Analysis Vertical, Horizontal, State Sources and Uses and Financial Ratios Analysis), to know the EPSA condition respect to her sector. For this analysis were taken six-month periods ranging from the first half of 2004 (01s2004) to the first half of 2008 (01s2008).