The pro forma financial statements are the heart of the operations section of a business plan.

Name: The pro forma financial statements are the heart of the operations section of a business plan.
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Pro forma financial statements are crucial for the financial plan section of a business plan, not the operations section. The operations section typically focuses on the day-to-day activities of the business, including production, location, and facilities, rather than financial projections.

The Pro Forma Financial Statements Are the Heart of the Operations