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Glossary · Reading the business

Financial Statement

In short

These are formal records of a business's financial activities, like Profit & Loss statements and Balance Sheets. They show you the historical performance and health of the business.

What it means in a deal

Lenders rely heavily on these to assess the business's repayment capacity. You'll need to scrutinize multiple years of these during due diligence, often with your accountant, to verify the business's true profitability and assets.

Common questions about 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.

Pressure-test the numbers before you make an offer

Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.

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