Understanding the Small Business Plan Financials

Trying to get a business loan, the lender will requireis similar to the profit and loss statement with a lot of
among other things a business plan. One should notthe same categories. However, a cash flow statement
panic, there are plenty of resources on the web andaccounts for loan payments (principal), owners draw,
off-line that can help. Really, a business plan is just aand capital purchases, but not depreciation or
plan that shows the lender one has done theirwrite-offs. Essentially any cash transaction is
research and developed a reasonable plan to makeaccounted for, so a company's liquidity is being tracked.
their business a success. The primary difficulty with theIts goal is to point out when a business will need cash
business plan is the financials. Even experiencedor be cash rich.
entrepreneurs sometimes have trouble with theirThe final financial is the balance sheet. Everyone talks
financials. The following is a quick synopsis of what theabout a balance sheet being a snapshot in time about
three financials in a business plan are in relation to aa company's health. The balance sheet totals the
business. These financials are an income statement, acompany's assets and liabilities. It also tracks the
cash flow statement, and a balance sheet.owner's equity by placing it with the liabilities, this
The income statement is also known as a profit andprovides a way for the two categories to balance.
loss statement (P&L statement). The intent of anWhen totaled the assets and liabilities with owner's
income statement is to show how much net profit theequity should equal each other. What one finds with
business is or will be generating. It may be one of thethis financial is where the business capital and liabilities
simplest of statements because it calculates first aare placed. It may not be too good if a business's
business's gross profits. Gross profit is revenue minusassets are primarily in accounts receivables or
cost of goods. Then the statement begins to accountequipment. Or the liability column is too heavy in the
for the other business expenses like payroll, rent,owner's invested capital showing little capital coming
utilities, advertising, etc. Once that is calculated andfrom revenue. Regardless, a balance sheet is a
subtracted from gross profit, it leaves the net profit.company's momentary report card.
This will be an important figure for a lender.When writing a business plan one should not be too
The next financial is the cash flow statement, whichafraid of the financials. Once the planner understands
essentially shows how cash is flowing in and out ofwhat they are trying to show, the numbers will come
the business. It can be argued the cash flow statementnaturally to complete the plan.