This research dealt with the role of financial analysis in evaluating the performance of Saudi commercial banks by applying to a selected sample of Saudi commercial banks represented by Al Rajhi Bank, Ahli Bank and Samba Bank during the period from 2020-2023.

The problem of this research was the extent to which the financial analysis process is recognized as an effective tool in evaluating the performance of commercial banks and the aspects they cover, in addition to the steps that should be followed in carrying out the financial analysis process.

it's aimed to introduce the process of financial analysis and indicate its importance and types, to introduce the process of evaluating performance and the methods used in this regard, in addition to evaluating the performance of the Saudi commercial banks under study and to know the weaknesses and strengths of these banks in terms of liquidity, profitability, activity and indebtedness.

The most important findings of the research that are the Saudi commercial banks under study have a great ability to meet their obligations in the short and long term. Samba Bank is considered the best in this field, as it surpassed Al Rajhi and Al-Ahli Bank during the years under study.

The most important recommendations recommended by the study are the need to rely on the financial analysis process as one of the means that can clarify the weaknesses or strengths of banks, as well as the need to maintain the same policies followed by the banks under study to maintain the liquidity and profitability of these banks in the future.