Financials are the records a person or business keeps about income, expenses, investments, debts, and any other relevant information related to money.
The term financials is shorthand for financial information or financial statistics. It's mainly used for the documents a company's accounting department keeps. Things like balance sheets, profit and loss statements, and cash flow records are all considered financials. If the IRS audits a business or individual, they want to see all the financials and make sure the numbers add up. Financials is from finance, which derives from the Old French fin, "fee or payment."