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Glossary · Reading the business

Financials

In short

These are the core documents showing a business's financial health, like the P&L and Balance Sheet. You need them to understand performance and value the business.

What it means in a deal

Lenders will scrutinize several years of historical Financials to assess the business's cash flow and repayment capacity. During due diligence, reconcile these with tax returns and bank statements to ensure accuracy.

Common questions about Financials

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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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