Three years of historical data is required for a prospectus (generally). Ideally, I want 3yrs of historical, thru the current period (i.e., the end of the immediately preceding quarter), plus 3 years of projections for P&L. Minimum financials to meet the requirements for full credit would be a balance sheet for the most recent 3 years plus a current year-end forecast and next year forecast of Profit & Loss statement.