Following are the users of financial analysis :

1. Equity Shareholders: By financial statements analysis, equity shareholders are interested in knowing whether their investment is safe or not and whether regular and increasing dividend shall be received on capital invested or not. They are also expecting appreciation in market price of shares with the growth of the company.

2. Preference Shareholders: They are interested in analysing financial statements to know whether they will be able to get regular dividends or not; whether their investment is safe; whether they will be able to get back their capital on expiry of specified term, etc.

3. Potential Investors: Prospective or potential investors are interested in analysis to know whether to invest in shares of company or not, whether their investment is safe, regularity of return, probability of capital gain due to growth of the company etc.

4. Debenture holders and other lenders or institutions: This class is interested in analysing financial statements to know about safety of money and regular return on investment.

5. Creditors: They are interested in financial statements analysis to know whether they will be able to recover the money in respect of goods or services supplied to company and also to know about the possibility of continued business with the company.

6. Management: By financial statement analysis, management of the company wants to measure its efficiency in managing company.

7. Employee / Trade Unions: They are interested in analysing financial statements from the viewpoint of possibility of better salaries, perks and operating efficiency.

8. Society or Public: Company emerges and develops in the society and accordingly is a part of the society. It has to fulfil its obligations towards society. By financial statement analysis, the society or public gets information relating to the manner and method by which the company has discharged its social responsibility.

9. Government: Government is interested in financial statements analysis from the viewpoint of taxation and planning.

10. Competitors: Competitors are interested in knowing the strategies of an enterprise by financial statement analysis so that they can also formulate their appropriate policies.