It’s not from a financial statement. For a small-business owner, financial statements are generally useless. They’re prepared months after the fact. They show a snapshot from a historical period that is usually long past. And they’ve been jiggered and reconfigured by accountants to reflect accounting standards that usually don’t have much connection to the real world for most of us. Banks and investors may look to financial statements as part of their documentation to approve financing. But smart business owners don’t. Instead they rely on another report. A daily report called The Flash.