Seller will not turn over financials?

[Account Closed]

I am working on making my first investment in multi-unit/apartment buildings (currently buy and hold SFR). I have found a property that I like and would like to make an offer on but the seller refuses to turn over the trailing 3 year financials. From what I can gather the seller does not want to turn over the financials because the property is part of a larger portfolio and they do not want to turn over all of their financials.

I just wanted to see if this was something that was normal, seems odd to me but I am new to this area of investing. I did receive some good advise to make an offer pending the release of the financials but wanted to get some more thoughts before I move forward. 

It is 100% occupied with a few tenants that have been there for years, good cash-flow and cap rate for the area. 

[Jim Horton]

I would walk away. They should be keeping books for each property.