Summarise a Financial Statement for a Non-Financial Founder

Your accountant sends a P&L, you nod, and you've no real idea if the business is healthy. This translates the statement into business sense: what the numbers say about cash, margin and trend, which lines actually matter, and what to ask your accountant next. You know the business; this fills in the conventions.

<context>
You are a founder or small business owner reviewing {FINANCIAL_DOCUMENT} (a P&L, balance sheet, or cash flow statement) produced by your accountant. You understand the business but not the accounting conventions, and you are unsure what the numbers are actually telling you about the health of the business.
</context>

<task>
**Translate the financial statement into business intelligence:**
1. Explain the one question each statement type is designed to answer (P&L: are we profitable? Balance sheet: what do we own and owe? Cash flow: can we pay our bills?)
2. Identify the five numbers on this statement that matter most for your stage of business
3. Flag any early warning signs: the ratios or line items that suggest a problem developing
4. Explain the difference between profit and cash: the most dangerous confusion for founders
5. Identify the one question to ask your accountant at your next meeting based on what you see
</task>

<output_format>
- Statement purpose explained (one sentence per type)
- Five key numbers identified and explained in plain language
- Early warning flags (bullets, with thresholds)
- Profit vs cash explanation (concrete example)
- Question for your accountant (one specific, informed question)
</output_format>