While an investor makes a decision to invest his savings which has been earned by him with lots of efforts and saved by him by curtailing his needs which sometime includes even necessities, then a very obvious question hit in his mind that where to invest, so that in addition to earning good returns the money would also be in safe hands and he will not going to lose anything i.e. neither the invested amount nor the expected return on it. Among the number of investment options available to any person, investment in securities of any company such as Shares, Bonds or debentures is found to be most attractive option. Even among the caries nature of securities of any company, perhaps shares are the most attractive investment which attracts in its trap to all most all kinds of the investors due to its liquidity and shinning returns in a short span of time. However the decision regarding in which company an investor shall invest is quite difficult and need lots of information which is not only complete but also reliable. The companies under the requirements of companies act, 2013 and Securities Exchange Board of India also known as SEBI, issues their yearly financial statements containing in detail the all information of the company for the whole financial year, but the same is not useful when investment is to be made during the year.  The reason being in today’s ever changing environment, the financial position of company also get changes and hence the latest updation is very much important so the crucial decision regarding investment can be taken correctly. This article is positioning out the importance of interim financial information, in special context of investment decision.

KEYWORDS: Investments, Interim Financial position, Strategies, Economic Position, Liquidity, Returns.