The subjects of the article are leasing companies, their financial position and specificity of its assessment. The main conclusion includes the fact that the leasing business has its own specificity and the transformation of the reporting of the leasing company for its subsequent analysis based on known generally accepted coefficients does not give a proper understanding of the financial situation of the leasing company. The specificity of the economic analysis of leasing companies are described, and a number of significant differences in analysis based on RAS and IFRS reporting are established in the article. The article systematizes and describes the main parameters for assessing leasing companies. The author's valuation model from the position of the lender of the transaction is given, the criteria values of the quantitative parameters of the assessment are determined, as well as the qualitative elements of this model. The model given in this article can be used by specialists working in different companies, which may be contracted by leasing companies. For example, the model can be applied by commercial banks when making decisions about lending to borrowers - leasing companies. The valuation model presented in the article is a universal tool for assessing the financial and property situation of a leasing company outside of the link to a specific sector or branch of activity in the leasing market; it allows interested persons to evaluate the leasing company, its financial stability, financial position.