Financial statements are important, but they cannot provide all the information users need to make decisions.

Users also consider information from other sources.

A Simple Example

Suppose a company’s financial statements show a profit of RM10 million. On the surface, this appears to be an excellent result.

However, external information may reveal that:

• A key customer is terminating its contract;

• The industry is in decline;

• Political instability is affecting the market; or

• A new competitor is entering the industry.

These factors may significantly change the decision made by investors, lenders or other users of the financial statements.

An Everyday Comparison

Looking at financial statements alone is like looking only at a patient’s blood test results.

The results are useful, but a doctor would also need to consider:

• The patient’s symptoms;

• Medical history;

• X-rays; and

• Scan results.

Only by considering all the relevant information can the doctor make a complete diagnosis.

Similarly, financial statements provide important financial information, but they should be considered together with other relevant information to understand the company’s overall position and prospects.

为什么财务报表不能告诉我们一切？

财务报表很重要，但无法提供使用者作出决策时所需要的全部信息。

使用者也会参考其他来源的资料。

简单例子

假设一家公司的财务报表显示利润为 1,000 万令吉。从表面来看，这似乎是非常理想的业绩。

不过，外部信息可能显示：

• 主要客户即将终止合同；

• 所属行业正在衰退；

• 政治不稳定影响市场；或

• 新竞争对手即将进入该行业。

这些因素都可能大幅改变投资者、贷款机构或其他财务报表使用者的判断。

日常生活中的比喻

只看财务报表，就像只看患者的血液检测报告。

血液检测结果虽然有参考价值，但医生还需要考虑：

• 患者的症状；

• 病史；

• X 光片；以及

• 扫描结果。

只有综合所有相关资料，医生才能作出完整的诊断。

同样地，财务报表提供了重要的财务信息，但仍应结合其他相关资料，才能全面了解企业的整体状况及未来前景。