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Glossary · Reading the business

Consolidated Financial Statement

In short

This combines the financial statements of a parent company and all its subsidiaries into a single report. It gives you a complete picture of the economic performance and financial position of an entire group of related entities.

What it means in a deal

If the seller operates multiple related entities that contribute to the business's cash flow, insist on consolidated financial statements. This prevents the seller from hiding liabilities or shifting expenses between entities. Review these to ensure all relevant revenues and expenses are accounted for together.

Common questions about Consolidated Financial Statement

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Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.

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