When assessing a company's financial situation, which aspect is NOT typically considered?

When assessing a company's financial situation, it is crucial to focus on quantitative financial data that directly reflects the company’s performance and stability. Financial ratios, liquidity ratios, and past ratios for forecasting are all integral aspects of this assessment process.

Financial ratios provide measures of a company's profitability, efficiency, and overall financial health, forming a basis for comparison over time and against industry peers. Liquidity ratios specifically help evaluate a company's ability to meet short-term obligations, thus highlighting its financial stability in the near term.

Past ratios for forecasting leverage historical performance to predict future financial outcomes, guiding decision-making in both management and investment contexts. This historical analysis helps in identifying trends and making informed estimates about financial health.

Market share trends, while valuable in assessing competitive positioning and strategic elements, do not directly inform the company's internal financial situation or performance metrics. They are more external and relate to the company's standing within its industry rather than its actual financial health as indicated by the measures discussed.