Indonesian SMEs Garment Manufacturers (ISGMs) has become the main contributor to Indonesia’s Gross Domestic Product for the last ten years. At the same time, the State Minister for Cooperatives and SMEs received many reports on the discontinued of the ISGMs. Currently, the ISGM managers have lack of management capabilities. This study focus on the use of artificial neural networks (ANNs) that is capable of interpreting the results of financial statements analysis (FSA). ANNs rules are encoded implicitly using an algorithm for automatic learning. Furthermore, the study also will investigate how to support the ISGMs by using pattern recognition in dynamic modelling (DM). The combination of ANNs and DM may support the ISGMs in (1) analysing the firm’s performance, (2) interpreting the results of FSA, and (3) providing a simulation on what will happen if something occurred in the business.