Step 3: Zoho Reports provides an option to apply filter criteria when you share a report. When you apply a criteria during sharing, the report when accessed by the shared user will get filtered based on the filter criteria provided.
Using this functionality, the same report can be shared to different users with different set of filter criteria applied.
In the screenshot provided we have specified the criteria as "Region" = 'East'. When this sales report is viewed by the users shared, they will be able to view the report data only from the region East and not others.