Are consolidated statements of cash flows included in the Atwell Suites financial statements?

According to Atwell Suites' 2025 Franchise Disclosure Document, the financial statements include consolidated statements of cash flows. Specifically, the auditor's report states that the audit encompassed the consolidated financial statements of Six Continents Hotels, Inc. and its subsidiaries, which include consolidated balance sheets, statements of net income, comprehensive income, changes in parent's investment, and cash flows for the three years ending December 31, 2024. This indicates that a statement of cash flows is a component of the audited financial statements.

The inclusion of a consolidated statement of cash flows is a standard practice in financial reporting, providing insights into how Atwell Suites generates and uses cash. This statement is crucial for prospective franchisees as it reveals the company's ability to manage its cash effectively, meet its short-term obligations, and fund its growth. The statement categorizes cash flows into operating, investing, and financing activities, offering a comprehensive view of the company's financial health.

For a potential Atwell Suites franchisee, reviewing the consolidated statement of cash flows over the three-year period can provide valuable information about the stability and performance of the company. It helps in understanding the sources and uses of cash, which is essential for assessing the franchisor's financial strength and its ability to support its franchisees. Furthermore, it allows franchisees to evaluate the trends in Atwell Suites' cash flow management and make informed decisions about their investment.