Glossary2 min readUpdated Feb 2026

What is a Personal Financial Statement (SBA Form 413)?

Learn what a personal financial statement is, when lenders require SBA Form 413, and how to accurately complete this document for business loan applications.

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A personal financial statement (PFS) is a document that lists your personal assets, liabilities, income, and expenses. SBA Form 413 is the standard format used for SBA loans. Lenders require this from business owners because most small business loans involve personal guarantees.

Who Must Complete a PFS

For most business loans, a personal financial statement is required from:

  • All owners with 20% or more ownership stake
  • Any guarantors of the loan
  • Spouses of owners (for SBA loans, if assets are jointly held)
  • Key executives in some cases

What Is Included

A personal financial statement typically includes:

  • Assets: Cash, stocks, retirement accounts, real estate, vehicles, life insurance cash value, business interests
  • Liabilities: Mortgages, car loans, credit cards, student loans, personal loans, taxes owed
  • Income: Salary, business income, investment income, rental income
  • Contingent liabilities: Potential obligations like guarantees on other loans

Net Worth

Your personal net worth is calculated as total assets minus total liabilities. Lenders use this to assess your overall financial strength and your ability to support your personal guarantee.

SBA Form 413 Sections

SBA Form 413 is organized into these sections:

  • Personal information and signature
  • Assets (with current market values)
  • Liabilities (with current balances)
  • Section 3: Detailed listing of owned real estate
  • Section 4: Stocks and bonds detail
  • Income and expense summary (annual)
  • Contingent liabilities disclosure

Tips for Accurate Completion

To complete your PFS accurately:

  • Use current values: Report current market values for assets, not purchase prices
  • Be comprehensive: Include all assets and liabilities — omissions can raise red flags
  • Be consistent: Values should align with what you report on tax returns
  • Update regularly: Financial statements older than 90 days may need to be refreshed
  • Keep records: Have documentation ready to verify significant assets or debts

Common Mistakes

Avoid these common errors:

  • Overstating asset values (lenders may verify and question inflated figures)
  • Omitting liabilities (these will likely show up on credit reports anyway)
  • Using outdated information
  • Forgetting contingent liabilities like guarantees on other loans
  • Not disclosing pending litigation or judgments

Review your personal financial statement annually even when not applying for loans. It helps you track your own financial progress and keeps you ready for financing opportunities.

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Important Disclosure

Not Financial Advice: The information provided in this article is for general informational purposes only and does not constitute financial, legal, or professional advice. You should consult with qualified professionals before making any financial decisions.

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Rate Information: Rates, terms, and fees mentioned in this article are estimates based on publicly available information and may not reflect current market conditions or specific lender offers. Actual rates depend on creditworthiness, business financials, and lender policies.

Information May Change: Financial markets, lending regulations, and economic conditions are subject to rapid change. While we strive to keep our content accurate and up-to-date, information in this article may become outdated. Always verify current rates, terms, program availability, and regulatory requirements with lenders and official sources before making financial decisions.