Financial statement spreading is a crucial process used by financial institutions to analyze a company’s performance and assess credit risk. It involves extracting, organizing, and standardizing financial data—such as income statements, balance sheets, and cash flow statements—into a uniform format for easier comparison and evaluation. This method enables lenders and analysts to identify trends, assess profitability, and determine the financial health of borrowers with greater clarity. Automating financial statement spreading through modern software or AI tools not only accelerates the process but also minimizes human error. With growing data volumes and regulatory demands, efficient financial statement spreading has become essential for timely, accurate, and well-informed lending decisions across banking and corporate finance sectors.