Which of the following statements are true-(A) The financial statements of a business enterprise include a cash flow statement.(B) Comparative statements are a form of horizontal analysis.(C) Ratio analysis helps a business in identifying problem areas.(D) Financial analysis is used only by creditors.Choose the correct answer from the options given below:

Let's systematically review each statement:Statement (A) is true: Complete financial statements as per Section 2(40) of Companies Act include the Balance Sheet, Statement of Profit and Loss, Notes to Accounts, and Cash Flow Statement.Statement (B) is true: Comparative statements study financial data across multiple consecutive periods horizontally line-by-line, making it a classic form of horizontal analysis.Statement (C) is true: By calculating operational metrics, ratio analysis flags abnormalities, highlighting specific operational or liquidity problem areas.Statement (D) is false: Financial statement analysis is used by a broad base of stakeholders (internal management, equity investors, employees, government authorities, tax departments), not only by creditors.Hence, statements (A), (B), and (C) are correct.