Statement users to answer questions like these:
1. Where did the profits go?
2. Why weren’t dividends larger?
3. How was it possible to distribute dividend in the presence of a loss?
4. Why are current assets down when there was a profit?
5. Why is extra financing required?
6. How was the expansion financed?
7. Where did the funds from the sale of securities go?
8. How was the debt retirement accomplished?
9. How was the increase in working capital financed?