After 1989, price liberalization has established new relations in Slovak economy, and the problems of economic differentiation of agricultural companies seemed to disappear. However, economic results of our companies confirm the existence of this problem. In the pre-reform period, agricultural production intensity was considered the main factor of economic differentiation but the transformation of economy after 1990 has changed the methodological approach to business performance evaluation. The interest was shifted towards the value evaluation, comparing agricultural enterprises by economic/financial indicators. These methods enable to create quality classes and make a list of productivity. The work analyses the above problem in a group of agricultural enterprises in two regions of Slovakia. According to results of our analysis, an average company with the best performance is a limited liability company, farming up to 1000 ha of agricultural land in worse natural conditions (2ilina region).