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the financial plan is one of the most important aspects of your business plan it includes your projected revenues costs anticipated return on investment and any financial resources you have at your disposal to attract investors lenders and determine whether or not this is a good idea the financial plan describes a businesss historical financial state if applicable and future financial projections the financial plan is composed of assumptions used for projections three financial statements income statement cash flow statement balance sheet and projections made for these statements break even analysis funding request exit strategy if you are just starting up include your startup expenses and assets to fund if your business is already established include income statements balance sheets and cash flow statements for the last three years provide a prospective financial outlook for the next three to five years include forecasted income statements balance sheets cash flow statements and capi