it is suitable for those who have little knowledge about financial analysis or are amateurs in financial planning as it will give you a basic framework. the writer will tell you what SOFP/SOPL/SOCF are and what they indicate in some circumanstances in understanding tone.(but I do think you cannot fully understand financial statements only through this book but if you are accountant or major in accounting related or study even one class of financial analysis i bet it is a waste of time to read full book. I was that idiot hah