Financial Analysis Explanation: Summarize the critical assumptions upon which the financial information is based; in other words, show how the numbers have been derived. A pro forma income statement and a statement of cash flows are the two most critical financial documents to add here-even though they may include preliminary outside sources needed to get some idea of the generation of revenue and the cash position of the venture during the first three years. If possible, provide a break-even analysis to demonstrate where the venture moves from survival to growth. < Key Concepts Assumptions: Pro Forma Income Statement: Pro Forma Cash-Flow Statement: Break-Even Analysis: