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The Use of Financial Statements by External Parties
As we learned in Chapter 1, investors and creditors use financial statements in making financial decisions-that is in selecting those companies in which they will invest resources or to which they will extend credit. For this reason, financial statements are designed primarily to meet the need of creditors and investors. Two factors of particular concern to creditors and investors are the liquidity and profitability of a business organization.
Creditors are interested in liquidity-the ability of the business to pay its debts as they come due. Liquidity is critical to the very survival of a business organization-a business that is not liquid may be forced into bankruptcy by its creditors. Once bankrupt, a business may be forced by the counts to stop its operations, sell its assets (for the purpose of paying its creditors), and eventually go out of existence.
Investors also are interested in the liquidity of a business organization, but often they are even more interested in its profitability. Profitable operations increase the value of the owner's equity in the business. A company that continually operates unprofitably will eventually exhaust its resources and be forced out of existence. Therefore, most users of financial statements study these statements carefully for clues to the company's liquidity and future profitability.

The Short Run versus the Long Run In the short run, liquidity and profitability may be independent of each other. A business may be operating profitably but nevertheless run out of cash needed to meet its obligations. On the other hand, a company may operate unprofitably during a given year yet have enough cash from previous periods to pay its bills and remain liquid.
Over a longer term, however, liquidity and profitability go hand in hand. If a business is to survive, it must remain liquid and, in the long run, it must operate profitably.

Evaluating Short-Term Liquidity As discussed earlier in this chapter, one key indicator of short-term liquidity is the relationship between an entity's liquid assets and the liabilities requiring payment in the near future. By studying the nature of a company's assets, and the amounts and due dates of its liabilities, users of financial statements often may anticipate whether the company is likely to have difficulty in meeting its upcoming obligations. This simple type of analysis meets the needs of many short-term creditors. Evaluating long-term debt-paying ability is a more difficult matter and is discussed in later chapters.
In studying financial statements, users should always read the accompanying notes and the auditors' report.