The aim of the study was to assess the economic and financial condition of enterprises producing plants using in vitro methods. Although the production of plants using in vitro methods is a promising and promising industry worldwide, it requires large financial outlays. This is a highly capital-intensive production. Poland has been a major producers of plants using these methods, but due to the rising costs of labor and other production factors, research on the profitability of enterprises in this industry and determining their development opportunities for the future is important. The analysis carried out did not reveal any clear indications of a threat to the activities of the surveyed enterprises, but it is necessary to monitor their financial condition in subsequent periods.