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Lending

Financial Statements for Bank Loans and SBA Applications

Underwriters are not looking for optimism. They are looking for a set of statements that is internally consistent, supported, and consistent with your tax returns and bank activity.

We prepare the financial package behind a loan application, and the ongoing reporting a lender expects once the facility is in place.

The problem

Most declines and repricings start with the financials

When statements do not reconcile to the tax return, when debt is misclassified, or when the balance sheet understates real assets, the underwriter has to price uncertainty. That shows up as a smaller facility, a higher rate, more collateral, or a decline.

The underlying business is frequently fine. The presentation of it is not.

Signs you may need this

  • A lender or SBA application asked for statements you cannot produce quickly
  • Your financial statements do not tie to your filed tax returns
  • Debt, leases or owner loans are misclassified on the balance sheet
  • Assets on the books are understated relative to reality
  • You have covenant reporting obligations and no reporting process
  • You were declined or repriced and never got a clear reason

What we do

How the work actually runs

  1. 01

    Clean and reconcile the statements

    Balance sheet and income statement corrected, reconciled, and tied to bank records and filed returns so the package is internally consistent.

  2. 02

    Correct the balance sheet

    Fixed assets, inventory, work in progress, accrued revenue, leases and related party balances stated properly rather than left at whatever the file happened to hold.

  3. 03

    Build the lender schedules

    Debt schedules, aging reports, fixed asset detail, personal and business cash flow summaries, and the reconciliations underwriters ask for.

  4. 04

    Model debt service capacity

    Debt service coverage and cash flow projections presented on the basis a lender will test, with the assumptions written down.

  5. 05

    Support the application

    We answer underwriting questions on the accounting, and set up the covenant and periodic reporting once the facility closes.

Deliverables

What you receive

  • Reconciled financial statements for the periods requested
  • Debt schedule and debt service coverage analysis
  • Balance sheet support: fixed assets, inventory, WIP, receivables aging
  • Reconciliation between financial statements and filed tax returns
  • Cash flow projection with documented assumptions
  • Ongoing covenant and lender reporting pack

Outcome

What changes

The lender receives a package that answers its questions on the first pass. Clean, supported statements have helped clients obtain facilities faster and on better terms, because the underwriter is not pricing avoidable uncertainty.

One contractor client's balance sheet was materially understated. After the accounting was corrected, the awarded contract came in at over $2 million against an expectation of roughly $700,000 of work.

Best suited to

  • Businesses applying for SBA 7(a), 504, term or line-of-credit facilities
  • Contractors needing statements for bonding or lender review
  • Companies with existing covenant reporting requirements
  • Owners refinancing or consolidating existing debt

FAQ

Frequently asked questions

Next step

Discuss Your Accounting

Tell us the facility you are pursuing and the deadline you are working to.