Senior management uses it to forecast its plans, internal departments use it to determine their budgets and to plan future budgets based on their current needs. Investors and shareholders use financial statements to determine the financial condition of the company to determine whether or not they will invest in the company. Banks use this information to determine whether they will lend money or refuse to do so. Owners and investors use these financial statements to understand where the business is and where it is going. Is there too much debt for the company to make a profit? Can the company succeed in a difficult financial world? This is what people look for when reviewing their financial data.