Which of the following is NOT a main source of business finance?

Consumer sales are not considered a main source of business finance in the same way that equity, debt, and grants are.

Equity financing involves raising capital through the sale of shares in the business, allowing investors to become part owners and share in the profits. Debt financing involves borrowing money that must be repaid over time, often with interest, and is a crucial avenue for businesses to access larger amounts of capital for expansion and operations. Grants, on the other hand, are funds provided by governments or organizations that do not need to be repaid, typically offered for specific projects or initiatives that align with certain objectives.

In contrast, consumer sales represent revenue generated from selling goods or services to customers. While consumer sales are vital for the cash flow of a business and can provide funds for operations, they are not regarded as a direct source of finance in the same context as the other options. The implication is that consumer sales generate income rather than serve as an initial source of financial capital for the business.