I agree with your explanation, that a creditor would find the financial statement vital. The three statements you highlight: income statement, cash flow, and balance sheet all have a specific role they play in identifying a business financial health, but all three together are a must. My question to you would be, do you think it is more beneficial for a creditor to review these statements before, during, or after they have lent the money ? Additionally, if you only had one of the three statements to your preview as a creditor which one would you select to review in order to make an informed decision. Overall good understanding of the topic you selected to discuss