Resume writing after startup ended

I was running a startup company for 2.5 years.
The company made money, but was forced to close down due to a change in government regulation.
Without any new startup idea, I am now looking to find a job, and working on my resume.
While writing about the startup, I don't want to under nor over value the experience.
Like all entrepreneurs, I am responsible for the financial situation of the firm.
But I don't know if I should write in the resume, "P&L Management" as one of my Core Competencies
I do think I am quite sensitive in business issues, and, in the end of the day, P&L management is as simple as: you make money or you don't.
But "P&L Management" still sounds like a BIG term to me.
I don't know if I should put that in, or if there is a better term I can use?
Open to any suggestion, thanks a lot.

a little background:
the startup is a real estate investment company
my partner and i hired approx. 10 ppl
we need to manage our P&L, but which entrepreneur doesn't?

Do not downplay your entrepreneurial experience. Our entire executive team had at least 1 or 2 "misses" in their careers each and that is what makes us more resilient and flexible.

Even at junior levels I love seeing folks who have at least tried to run a small business. It is extremely valuable experience.

And if someone has an issue with entrepreneurial background... their loss.

Is the P&L Management important for the job position you'll be applying? If so, I believe you should mention it, otherwise, it's irrelevant and I believe you can skip it, or put a simple reference to it as one of the many things you were also doing as an entrepreneur.

My (obvious) advice: focus on what's important and interesting when applying to a job or a company. Put a longer description on that and loose, or make a simple mention, all the rest.