... best—what’s in it for you for last.Several groups of people have a vested interest in a company’sfinancial statements. They include:1. Management. Financial statements show the essence of management s ... Unions. Before contract negotiations come around, unions13Financial Statements: Who Needs Themanalyze a company’s financial statements to find evidence of poor management, mismanagement, good management, ... Whyme? You don’t need financial statements to understand business, anyway. Or do you?Who needs financial statements? You, for starters, and for anumber of good reasons. But we’ll get back to that...