I concur with the above comments. SBA lenders are going to focus on the last two tax years for underwriting purposes. You can use a trailing 12 months as well, but that is not going to do you much good when your last year, 2024 in this case, is your lowest year from a cash flow perspective. That could work if your last year wasredactedThe only other option you have is if they maintain their books on an accrual basis but their tax returns on a cash basis. It might be possible to get a lender to base their credit decision on their books instead of their taxes. Happy to discuss at any time. You can reach me here or directly at redacted

I agree with most of the comments but if you can show the timing and assign the contracts to specific periods you can balance the cash flow and strengthen the story. Happy to look it over. redacted orredacted