The article deals with the problems of defining of company’s standards for indicators of financial soundness. The authors have implemented the theoretical analysis of literature and applied analysis of secondary data, purposely requested from Central Statistical Bureau of Latvia. Research methodology is based on the statement that long-term capital should be responsible for company’s low liquid assets. On this basis amount of 1) current assets which should be financed by short term capital and 2) owner equity can be expressed in terms of balance sheet items. The authors make comparative quantitative analysis of actual and sufficient ratios for financial soundness indicators. The results of research will enable compa-nies to control the financial soundness and manage capital