Members of a company such as financial managers and accountants, potential and current investors, potential creditors, and accounting students, as well as many other people who could use these reports. While all of the people listed above might use these ratios, they might have different motivations for calculating them. These relationships, when applied to different people, continually have the same meaning behind what they stand for and represent. All those who calculate these ratios most commonly look for the financial situation and financial position of the company. The company itself will try to identify the company's weak points and see where and what changes need to be made. The company seeks internal control purposes within the budget process and isolates problems before they become too large. The accountant uses these ratios to calculate information for others in the company to interpret the company's position. Prospective and current investors can use these ratios to review companies they have invested in or intend to invest in, to see what might be a suitable investment, based on liquidity, potential, value and earnings. Potential creditors would use these ratios to determine your repayment ability. Accounting students can use these ratios simply to crunch numbers, but they have no meaning other than where and when the calculation is applied. Many people can use these ratios if they have adequate information to understand how well a