Financial statement spreading is the process of extracting data from financial documents and organizing it into a consistent, analyzable format. This technique is widely used by banks, lenders, and financial analysts to assess a business’s financial health over time. By standardizing information from balance sheets, income statements, and cash flow reports, it becomes easier to compare performance across periods or companies. Financial statement spreading is essential for credit risk analysis, loan underwriting, and portfolio management. With the rise of automation, many organizations are adopting software tools that reduce manual work, improve accuracy, and speed up decision-making. Ultimately, financial statement spreading provides the foundation for smarter, data-driven financial insights and more efficient risk evaluation.