Upper management uses it to forecast their plans, internal departments use it to determine their budgets and to plan future budgets based on current needs. Investors and shareholders use the financial statement to determine the financial situation of the company to determine whether they will invest in the company or not. Banks use this information to determine whether they will lend money or whether they will refuse to do so. Investor owners use these financial statements to understand where the company is and where it is going, is there too much debt for the company to make a profit? Can the company make it in a tough financial world? This is what people look for when looking at financial data