Glossary · Reading the business
In short
A financial report showing how much cash a business generates and uses over a period, categorized into operating, investing, and financing activities. It's crucial for understanding true liquidity.
Along with Profit and Loss Statements and Balance Sheets, Cash Flow Statements are vital for due diligence. They reveal the business's actual ability to generate cash to cover expenses and debt service, which is a primary concern for your SBA lender assessing repayment capacity.
Defined by DealRoom.so 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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