China’s richest man wants investors in Alibaba Group Holding Ltd. to know where they stand in its initial public offering — and that may not be where they imagine. “Customers first, employees second, and shareholders third,” Chairman Jack Ma wrote in a letter in Alibaba’s IPO filing last week valuing the company as high as $162.7 billion. Ma is taking a page from the IPO playbook of Google Inc. and Facebook Inc. (FB) by detailing his mission statement for China’s biggest e-commerce operator, which he founded in 1999 in his Hangzhou apartment.