Users of financial reports look for various elements to make their decisions, including:

1. Revenue and sales growth: Users look at a company's revenue and sales growth to assess its financial performance and market position.
2. Profitability: Users look at a company's profitability, including its gross profit margin, operating profit margin, and net profit margin, to assess its ability to generate profit from its operations.
3. Cash flow: Users look at a company's cash flow statement to assess its ability to generate and manage cash, including its cash from operating, investing, and financing activities.
4. Assets and liabilities: Users look at a company's balance sheet to assess its assets and liabilities, including its current and non-current assets, and its short-term and long-term liabilities.
5. Debt levels: Users look at a company's debt levels, including its total debt and debt-to-equity ratio, to assess its financial health and ability to manage debt.
6. Return on investment: Users look at a company's return on investment, including its return on assets and return on equity, to assess its ability to generate returns for investors.
7. Management commentary: Users look at the management commentary or management discussion and analysis (MD&A) section of the financial report to gain insights into the company's strategic direction, risks and opportunities, and outlook for the future.

Overall, users of financial reports look for various elements to make informed decisions, including revenue and sales growth, profitability, cash flow, assets and liabilities, debt levels, return on investment, and management commentary.