Prospective financial information can be helpful for determining new business lines, creating new business ventures, preparing budgets, obtaining financing or refinancing, and analyzing changes in operations, regulatory proceedings and many other areas of business operation. Prospective financial statements can take the form of forecasts or projections. Financial forecasts present the best estimate of future financial position, results of operations and cash flows. Financial projections present the future financial position, results of operations and cash flows expected to occur given one or more hypothetical assumptions, and are usually used to determine one or more hypothetical courses of action for evaluation. We have experience in preparation of such prospective financial statements based upon the assumptions provided by management.