Where can I find the Apricot Lane Statement of Cash Flows within the provided financial statements?

According to Apricot Lane's 2025 Franchise Disclosure Document, the Statement of Cash Flows can be found within the financial statements. The Independent Auditors' Report indicates that the audit of Country Visions, Inc. (the company that markets Apricot Lane franchises) includes the balance sheets, statements of income, changes in stockholders' equity, and cash flows. Specifically, the report mentions that the financial statements comprise the cash flows for the year ended December 31, 2024 and 2023.

An example of the cash flows from operating, investing, and financing activities is provided in the excerpt. For instance, the net cash provided by (used by) operating activities was $(109,929) in 2024 and $(143,352) in 2023. The net cash provided by (used by) investing activities was $43,179 in 2024 and $285,174 in 2023. The net cash provided by (used by) financing activities was $(34,799) in 2024 and $(182,132) in 2023.

These figures are derived from various cash flow activities, such as net income, adjustments for depreciation and amortization, gains or losses on asset disposal, changes in receivables, prepaid expenses, accounts payable, income tax payable, deferred franchise fees, and other investing and financing activities. A prospective Apricot Lane franchisee can review these statements to understand the financial health and cash management practices of the franchisor.