How to Prepare Financial Statements for Loan — Guide
Preparation Guide

How to Prepare Financial Statements for Loan

Step-by-step guide to creating accurate financial statements that lenders want to see.

To prepare financial statements for a loan, create: (1) Profit & Loss (P&L) Statement — shows revenue, expenses, and profit over time period (monthly, quarterly, or annual), (2) Balance Sheet — shows assets, liabilities, and equity at specific date, (3) Cash Flow Statement — shows cash inflows and outflows (optional but helpful). Use accounting software (QuickBooks, Xero) or spreadsheet. Include year-to-date and prior year for comparison. Ensure accuracy—lenders verify against bank statements and tax returns. CPA-prepared statements preferred for larger loans ($250k+).

Required Financial Statements

1. Profit & Loss (P&L) Statement

Shows revenue, expenses, and profit over a period (monthly, quarterly, or annual). Lenders use this to assess profitability and cash flow.

P&L Components:

  • Revenue: Total sales/income
  • Cost of Goods Sold (COGS): Direct costs
  • Gross Profit: Revenue - COGS
  • Operating Expenses: Rent, salaries, utilities, etc.
  • Net Income: Gross profit - operating expenses

Tip: Include year-to-date and prior year for comparison.

2. Balance Sheet

Shows assets, liabilities, and equity at a specific date. Lenders use this to assess financial position and debt levels.

Balance Sheet Components:

  • Assets: Cash, accounts receivable, inventory, equipment, property
  • Liabilities: Accounts payable, loans, credit cards, taxes
  • Equity: Owner's equity, retained earnings
  • Formula: Assets = Liabilities + Equity

Tip: Include most recent month-end balance sheet.

3. Cash Flow Statement (Optional)

Shows cash inflows and outflows over a period. Helpful for larger loans but not always required.

Cash Flow Components:

  • Operating Activities: Cash from business operations
  • Investing Activities: Cash from asset purchases/sales
  • Financing Activities: Cash from loans, equity, dividends

Step-by-Step Process

1

Gather Financial Records

Collect all financial records: bank statements, invoices, receipts, payroll records, tax returns. Organize by category (revenue, expenses, assets, liabilities).

2

Use Accounting Software or Spreadsheet

Use accounting software (QuickBooks, Xero, FreshBooks) or Excel/Google Sheets. Software automates calculations and reduces errors. Templates available online.

3

Create P&L Statement

Enter revenue and expenses for the period. Include year-to-date and prior year for comparison. Ensure all income and expenses are categorized correctly.

4

Create Balance Sheet

List all assets (current and fixed), liabilities (current and long-term), and equity. Ensure balance sheet balances (Assets = Liabilities + Equity).

5

Verify Accuracy

Cross-reference statements with bank statements and tax returns. Ensure numbers match. Lenders verify accuracy, so errors delay approval.

6

Consider CPA Review (For Larger Loans)

For loans $250k+, consider CPA-prepared statements. Lenders trust CPA statements more and may require them. Worth the cost for better approval odds.

What Lenders Look For

Profitability

Positive net income or improving trend. Lenders want to see ability to generate profit and repay loan.

Cash Flow

Positive cash flow or improving trend. Shows ability to cover expenses and loan payments.

Debt-to-Equity Ratio

Reasonable debt levels. Too much debt relative to equity raises risk.

Consistency

Consistent revenue and expenses. Erratic financials raise concerns.

Accuracy

Numbers match bank statements and tax returns. Errors delay approval or cause denial.

Learn more about what lenders look for in loan applications.

Common Mistakes to Avoid

  • Inaccurate Numbers: Errors delay approval. Double-check all calculations and cross-reference with bank statements.
  • Missing Information: Incomplete statements raise red flags. Include all revenue and expenses.
  • Not Matching Tax Returns: Statements should align with tax returns. Discrepancies require explanation.
  • Unbalanced Balance Sheet: Assets must equal liabilities + equity. If not balanced, there's an error.
  • Outdated Statements: Use recent statements (within 90 days). Old statements don't reflect current financial position.

Frequently Asked Questions

Do I need CPA-prepared statements?

Usually only for larger loans ($250k+) or SBA loans. Smaller loans typically accept internally prepared statements. Check with your lender.

How recent do statements need to be?

Typically within 90 days of application. Some lenders require statements dated within 30-60 days. Use most recent month-end statements.

What if my statements show losses?

Explain losses in application. Show improving trend or one-time expenses. Lenders may still approve if other factors strong (revenue, assets, credit).

Can I use tax returns instead?

Tax returns required for larger loans but don't replace financial statements. Statements show current financial position, tax returns show historical. Provide both.

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