Not necessarily. It shows a balance at a point in time, not every relevant fact about its origin.
Link the balance to its components
Provide genuine sale and transfer records and identify gaps. Do not describe expected receipts as money already available or committed.
Alongside the funding trail, collect what shows the enterprise is real and operating: tax returns, financial statements, the lease or premises arrangement, licences, payroll records, supplier and customer contracts, and an asset schedule. Assemble the closure and reopening dates with their cause, lease or licence documents covering the gap, bank records showing continued outflows, supplier and landlord correspondence, and any regulator authorization to resume. Bank statements tracing the closing funds from the buyer's savings or a personally secured loan, the executed purchase agreement, proof of payment to the seller, and the corporate records showing the shares issued to the buyer. The money stack traces every dollar from a lawful origin to the escrow account: sale agreements for assets liquidated, tax filings reporting the proceeds, loan agreements and security documents for anything borrowed, and consecutive bank statements with no unexplained gaps. Collect the seller's federal and state tax returns for the last three years, quarterly payroll filings showing seasonal and permanent staff, the lease or deed for the premises, equipment lists and inventory records.