In this paper, The main issue is to ﬁnancially analyze Blood Program in Japanese Red Cross Society(JRCS). The Accounting Standards on Blood Program in JRCS have revised in the accounting year of 2013. They are almost equal to Business Accounting Standards.Therefore, the ﬁnancial statements clearly show Blood Program activities. They are compared to the ﬁnancial statements have done.How about is the financial performance and financial position on Blood Program in JRCS? In the process of taking ﬁnancial analysis and developing the discussions, we'll also understand proﬁtability and safety on Blood Program in JRCS.