TMA Accounting Blog

3 Essential Financial Statements and Why They Matter for Your Business

Written by Jacob Price | May 01, 2025

Let’s be honest—most business owners don’t get excited about financial statements. They’re full of numbers, charts, and accounting terms that can feel like another language. But here’s the truth: understanding your financial statements is one of the smartest things you can do for your business.

Think of financial statements like a regular checkup for your business. Just like a doctor uses a health report to understand your body, you can use financial statements to understand the health of your business. Think of them as your business’s blood pressure and cholesterol counts. They show what’s working, what’s not, and where you might be heading if nothing changes.

Below, we’ll break down what financial statements are, why they matter, and how to make them work for you.

What Are Financial Statements?

Financial statements are reports that show you how your business is doing financially. They’re like the scorecards of your business—helping you understand whether you're growing, shrinking, or standing still. These reports are usually created monthly, quarterly, or annually, allowing you to track your performance over time.

Reviewing financial statements regularly lets you catch issues early, make better decisions, and feel more in control of your business’s direction. Whether you're planning to expand, applying for a loan, or just trying to stay organized for tax time, these documents are essential.

The 3 Key Financial Statements

Here are the three main types of financial statements and what each one tells you:

1. Profit & Loss Statement (P&L)

Also called the income statement, this report shows how much money your business made and spent over a period of time.

  • What it tells you: Are you making money—or losing it?
  • Why it matters: The P&L breaks down your revenue (sales), operating costs, and other expenses to show your net profit or loss. It helps you see which parts of your business are profitable and which might be dragging you down.

Think of it as your business’s report card. It shows whether your business passed the month—or needs a little tutoring to get back on track.

This is often the first report lenders, investors, and accountants look at because it paints a clear picture of your business’s ability to generate profit.

2. Balance Sheet

This report is a snapshot of your business’s financial position at one point in time—it shows exactly where your finances stand on a specific date, like the end of the month or year. Instead of tracking performance over time like a P&L does, the balance sheet freezes the frame so you can see what your business owns, what it owes, and how much value is left over.

  • What it tells you: What you own (assets), what you owe (liabilities), and what’s left over for you (equity).
  • Why it matters: The balance sheet shows how strong—or fragile—your financial foundation is. It helps you assess whether you have enough assets to cover your debts and how much equity the business has built over time.

The balance sheet helps you understand your financial structure—how your business is built financially, with assets, debts, and owner equity. It shows whether your resources are being funded more by your own capital or by borrowed money, and it reveals trends over time. Are your assets growing? Are you paying down debt? Is your equity increasing? These clues help you see whether your business is growing stronger and more stable, or heading in the wrong direction.

3. Cash Flow Statement

This report tracks how cash moves in and out of your business over a period of time. It shows how much cash is coming in from sales, loans, or investments—and how much is going out to pay bills, cover payroll, buy supplies, or repay debt.

  • What it tells you: Where your money is going, how much cash you have on hand, and whether you’re at risk of running short, even if your business looks profitable on paper.
  • Why it matters: You might be profitable on paper, but without cash, your business can’t survive. A business might show a healthy profit on the P&L, but if customers are slow to pay or expenses are too high, the bank account could be dangerously low.

A strong, steady cash flow means your business has what it needs to breathe, grow, and respond to emergencies. If your cash flow is weak or erratic, it’s a warning sign that something needs attention—fast.

Why Do Financial Statements Matter for Small Business Owners?

You’ve got a lot on your plate as a business owner. Maybe financial reports feel like just one more thing to figure out. But once you understand how to use them, they actually make your life easier. Here’s why:

They Help You Make Smarter Decisions

When you know your numbers, you stop guessing. You can decide when to:

  • Hire a new employee
  • Buy that new piece of equipment
  • Raise your prices
  • Cut back on expenses

You’re no longer reacting to problems—you’re planning ahead. Financial statements give you the full picture to make confident, informed choices going forward.

They Help You Stay Out of Trouble

Financial statements aren’t just useful for internal decision making—they’re often required by outside parties. Banks and lenders typically ask for them when you apply for a loan, accountants rely on them during tax season, and potential investors or business partners want to see them before getting involved.

Clean, up-to-date statements help you avoid surprises and show that your business is well-managed. They also help catch red flags early, like falling cash flow or growing debt, so you can fix problems before they spiral out of control.

Plus, having good financial records makes tax time way less stressful. (And who doesn’t want that?)

They Make You More Profitable

When you review your financial reports regularly, you start to see patterns that can have a big impact on your bottom line. You’ll notice which products or services bring in the most profit, and which cost more than they’re worth. 

You’ll see where your business might be overspending, whether it’s payroll, supplies, or overhead. You may even discover why profits are slipping even though sales are rising, like higher expenses, delayed customer payments, or a poor pricing strategy.

The result? More money in your pocket, more confidence in your decisions, and a healthier, stronger business. And really—who doesn’t love that?

How to Read Financial Statements (If You’re Not an Accountant)

You don’t have to be a numbers nerd or have a background in finance to understand your financial statements. With just a little guidance and the right mindset, you can start making sense of the numbers and using them to run your business more confidently. Here’s a simple way to start:

Reading the P&L (Profit & Loss)

  • Look at revenue: Is it going up or down over time?
  • Watch your expenses: Are any categories getting out of control?
  • Check net income: Are you making a profit? If not, why?

Reading the Balance Sheet

  • Compare assets to liabilities: Are you building equity?
  • Check cash on hand: Do you have enough to cover short-term bills?
  • Review debt: Are you borrowing more than you can pay back?

Reading the Cash Flow Statement

  • Operating cash flow: This is the most important section. Positive numbers mean your business is generating real cash.
  • Negative cash flow? It’s time to dig deeper and fix the leak.

Even just glancing at these reports each month can give you powerful insights. Our clients often tell us, “I wish I had started looking at this stuff sooner.”

Let’s Make Your Financials Make Sense

If your business has been running on gut instinct and crossed fingers, now’s the perfect time to add some solid data to back you up. Understanding your financial statements isn’t just about crunching numbers—it’s about gaining confidence, clarity, and control over your business. When you know exactly where your money is coming from, where it’s going, and what it means, you can make decisions with purpose instead of panic.

Whether you're planning to grow, looking to avoid costly mistakes, or just want to sleep better at night knowing your finances are in order, we’re here to help. 

Ready to make your numbers work for you? Let’s talk about how we can simplify your financial life and help your financial statements make sense to you. Book a call with us today!