Uses of Financial Statements




1.       Availing Credit from Lenders
Every business needs to borrow funds for functioning. They have to rely on lenders like banks and financial institutions for this purpose. Financial statements play a huge role in this purpose. Since they show a company’s liabilities, debts and profits, investors can use them to make informed decisions.

2.       Use for Investors
Investors also extensively use a company’s financial statements to assess its finances. That helps them figure out how the company’s solvency will be in the longer term. Thus, the better a company’s financial position is, the greater the investment it will receive.

3.       Use for Stock Exchanges
Regulatory bodies like SEBI and stock exchanges like BSE and NSE also use financial statements for many reasons. SEBI can assess a company’s internal matters using them to ensure the protection of investors. Even stock advisers require them to frame their quotes. They are also a great source of information for stock traders and investors.

4.       Information on Investments
The shareholders of a company rely on these statements to understand how their investments are paying off. If a company is earning profits, they might decide to invest even more money. On the contrary, stagnant profits or even losses will prompt them to pull out. Despite all these uses of financial statements, there are some limitations to them as well.

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