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Abstract
The aim of the study was to assess the financial situation of the best agricultural enterprises in Poland participating in the “Ranking 300” in the years 2007-2012. Examined the 50 enterprises with the top and the end of the list. There were significant differences in the levels of profitability indicators between the groups : sales, equity, assets, business activity. Similar differences were observed in the case of an index value creation and value-added ratio.