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1 because short-term

lenders liquidity

concern is with the firm's

ability to pay short-term

obligations as they come due.



2 because

Long-term

lenders--leverage

ratios

are concerned with the relationship of debt to total assets.Long-term

lenders--leverage

ratios will examine profitability to insure that interest payments can be made.



3.

because

Stockholders--profitability

ratios, with secondary consideration given to debt utilization, liquidity, and other ratios. Since stockholders are the ultimate owners of the firm, they are primarily concerned with profits or the return on their investment.

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