Which ratios will each of these groups be interested in? - answer
| Interest Group | Ratios to watch |
|---|---|
| Investors | Return on Capital Employed Earnings per Share Dividends per Share Dividend Yield Interest Cover Liquidity P/E Ratio |
| Lenders | Gearing ratios Interest cover Dividend payout ratio Dividend Cover Dividend Yield |
| Managers | Profitability ratios Asset turnover ratios Stock, debtors and creditors turnover ratios Liquidity ratios Investor ratios |
| Employees | Return on Capital Employed Profitability Cash flow figures Investor ratios |
| Suppliers and other trade creditors | Profitability Liquidity Creditors' turnover Working capital management |
| Customers | Profitability Liquidity Return on Capital Employed |
| Governments and their agencies | Profitability Liquidity Return on Capital Employed |
| Local community | This could be a long and interesting list |
| Financial analysts | The majority of all ratios |
| Environmental groups | Expenditure on anti pollution schemes Expenditure on animal based research Donations to charities and political organisations |
| Researchers | Depends on the purpose of their study |