No, inaccurate reporting to tax agencies is dishonest and illegal! Seller claims of unreported sales should never be counted to determine the cash flow of a business. These claims are unreliable at best. When making a purchase decision, the buyer should rely on financial information which can be documented (i.e. tax returns, accountant generated financial reports). Lenders only consider documented financial information. When a seller makes these claims, it brings into question the accuracy of financial data.