Last 3 years of annual financial statements (P&L, Balance Sheet, Cash Flow)

Monthly P&Ls for last 24 months

Year-to-date monthly financials

Previous fiscal year-end financial statements

Audited financial statements (if available)

Reviewed financial statements (if applicable)

Compilation reports from CPA

Revenue by payer type (commercial, Medicare, Medicaid, self-pay)

Revenue by service line (PHP, IOP, OP, Residential, etc.)

Revenue by facility/location

Monthly revenue trends (24 months)

Average daily rate by payer

Rate sheets for all payers

Revenue cycle management reports

Detailed EBITDA calculation

List of all add-backs with documentation

Owner compensation breakdown

Personal expenses run through business

One-time legal fees documentation

One-time consulting fees documentation

Non-recurring repairs/maintenance

Family member salaries (if above market)

Current A/R aging report (30/60/90/120+ days)

A/R aging reports (last 12 months)

Bad debt write-off history (3 years)

Collection policies and procedures

Average days in A/R calculation

Payer-specific collection rates

Current A/P aging report

A/P aging reports (last 12 months)

Working capital calculation

Net working capital target justification

Deferred revenue schedules

Prepaid expenses schedule

Federal tax returns (last 3 years)

State tax returns (last 3 years)

Quarterly estimated tax payments records

Payroll tax filings (last 3 years)

Sales/use tax filings (if applicable)

Outstanding tax liabilities or disputes documentation

IRS correspondence (last 3 years)

All bank account statements (last 12 months)

Lines of credit agreements

Term loan documentation

Debt schedule with current balances

Loan covenants and compliance certificates

Interest rate schedules

Debt service coverage ratio calculation

Budget for current fiscal year

Financial projections (next 2-3 years)

Assumptions behind projections

Capital expenditure plan