The users of financial reports may include:

1. Investors: These are individuals or organizations that invest in a company's stocks or bonds and need to assess the company's financial performance to make informed investment decisions.
2. Lenders: These are banks or other financial institutions that lend money to a company and need to assess the company's financial health and ability to repay the loan.
3. Employees: These are individuals who work for the company and need to understand the company's financial position and performance to assess their job security and compensation.
4. Customers: These are individuals or organizations that purchase goods or services from the company and need to assess the company's financial health and ability to provide quality products or services.
5. Suppliers: These are companies or individuals that provide goods or services to the company and need to assess the company's financial position and ability to pay for the goods or services.
6. Regulators: These are government bodies that oversee and regulate the activities of the company and need to assess the company's financial position and compliance with regulations.
7. General public: These are individuals who have an interest in the company's activities and need to understand the company's financial performance and position.

Overall, financial reports are used by a wide range of stakeholders to make informed decisions about the company and its activities.