Over 80% of small and lower middle market businesses offered for sale do not sell. In many cases, the reason no one will buy these businesses is because their historical financial statements are so poorly prepared that buyers cannot make an intelligent determination of how profitable the business has been or how likely continued profitability will be in the future. <br><br>The purpose of Turning Black Ink Into Gold is to show small business owners how to improve the quality of their financial performance and how high quality financial performance reporting can improve their company's profitability, marketability and market value