Which of the following is NOT one of the three main financial statements used in financial management?

The three main financial statements used in financial management are the income statement, cash flow statement, and balance sheet. Each of these statements provides critical insights into a company's financial health and performance.

The income statement details a company’s revenues and expenses over a specific period, showing how much profit or loss the company has generated. The cash flow statement tracks the flow of cash in and out of the business, emphasizing the liquidity position and how cash is generated or used in operating, investing, and financing activities. The balance sheet offers a snapshot of the company’s assets, liabilities, and shareholders’ equity at a specific point in time, reflecting the company's financial position.

A sales forecast, while important for budgeting and strategic planning, does not qualify as a formal financial statement. It is an estimate of future sales based on historical data, market analysis, and business objectives, but it does not provide the structured financial overview necessary for rigorous financial analysis like the other three financial statements do. Consequently, the sales forecast is distinct from the established financial statements required in financial management.