a) Creditors: They are the suppliers of the raw materials and other necessary items on credit to the company. They are interested to know the liquidity position of the company.
b) Management : The management or manager has started to show keen interest in knowing the contents of financial statements which are used for internal management and control. Financial statements help the management in its various functions of planning, control, coordination and motivation.
c) Investors: Prospective investors who are going to buy the shares of the company in the very future. Hence, they are interested to know future prospects and financial strength of the company.
d) Employees: The regular payment of wages and salaries are based on the financial position of the company. Hence, they are interested to know financial position of the company.
e) Government Departments : Department of company affairs and other government departments are dealing with the industry in which the company is engaged are interested in the financial information relating to the company.
f) Customers : Some customers are loyal to the company since they are buying the products for a long period continuously. Hence, they are interested to verify the financial strength of the company.
