A Study on the financial performance of Facebook on acquisition of Whatsapp has been chosen for the study. The study was carried out for a period of five years (2013-2017) to analyse the performance of Facebook on acquisition of Whatsapp. Secondary data was collected from various websites for the research. Trend Analysis is an important and useful technique for financial statement analysis which is used as a tool for analysing the financial performance of Facebook. Trend Analysis for Goodwill, Net Revenue, Cost and Expenses, Account Receivables, Account Payables and Prepaid Expenses are analysed for five years (2013-2017). Findings from the analysis are discussed Goodwill, Net Revenue, Accounts receivable, Accounts payable of Facebook shows an increasing trend post acquisition. Cost and revenue has also shown a rise after the acquisition of Whatsapp. Prepaid expenses has shown an irregular trend. Thus Whatsapp plays a significant role in the global areas crucial to Facebook's growth by reaching a billion users and with the market of that size Facebook is sure to find a way to eventually cash in.