Which of the following user is interested in knowing borrowing capacity of the organisation at the time of analysis?

Bankers and lenders

The correct answer is Option (2) → Bankers and lenders.

Bankers and lenders are interested in knowing the borrowing capacity of the organization at the time of analysis. They need this information to assess the organization's creditworthiness and make decisions about lending money or providing financial support.

LENDERS- Suppliers of long-term debt are concerned with the firm’s long-term solvency and survival. They analyse the firm’s profitability over a period of time, its ability to generate cash, to be able to pay interest and repay the principal and the relationship between various sources of funds (capital structure relationships). Long-term lenders analyse the historical financial statements to assess its future solvency and profitability.