One of the basic and efficient tools to examine the performance of companies is financial statements. Using financial statements, it is possible to extract an accurate result from the expenses and revenues of a company and explain the shortcomings and weaknesses related to each cost heading. In this report, the financial statements of the two main automobile companies of the country are examined and based on the prevailing market conditions, there are two periods of 2016-2017 (there is relative competition due to the possibility of importing cars) and 2017-2019 (absolute domestic monopoly due to the Import ban). In each period, an attempt is made to explain and extract the financial challenges of each company and the cost headings that affect the costs, in order to determine the cost channels imposed on the two companies that have led to their losses.