Financials generally refers to the following:
1. Profit & Loss (aka Income Statement)
2. Balance Sheet
3. Cash Flow
Click the link below to learn more about all 3 of these statements: https://fitsmallbusiness.com/profit-and-loss-statement-pl-income/.
You should also ask your client if they were expecting any other financials besides the 3 statements above just to ensure that you are both on the same page.
All the Best-