Filling out financial statements is one of the critical steps in developing a viable business plan. The following spreadsheets were developed to help new producers manage a business venture in aquaculture. There are different spreadsheets available depending on production system: Recirculating (RAS), pond or cage. There are examples provided as well, but these should only be used as a guide as many of the numbers will vary depending on your business specifics. The following material can be used to help plan and build a successful business in aquaculture.