Competitors and General Public - Measuring Business Performance
Competitors
These are interested in the company's presentation from the market share point of view and will need the ratios such enable them to ascertain company's competitive strength like profitability ratios and returns ratio and sales etc.
General public
Potential customers and customers - These are interested in the capability of the company to offers good employment both in the long and short run. To gauge the company's capability to offers goods and employment on long and short term basis. We have like:
a) Returns ratio
b) Sales ratio