Does the Aunt Millies Bakeries FDD include consolidated statements of cash flows?

According to the 2025 Aunt Millies Bakeries FDD, the financial statements include consolidated statements of cash flows. Specifically, Exhibit I contains the audited consolidated balance sheets of Perfection Bakeries, Inc. as of September 30, 2024 and 2023, and September 30, 2023 and 2022, and the related consolidated statements of income and/or operations, comprehensive income and/or loss and cash flows for the years then ended, and the related notes to the financial statements.

These consolidated statements provide a comprehensive view of the financial health of Perfection Bakeries, Inc., which includes its subsidiaries. The inclusion of these statements is standard practice in franchise FDDs to give potential franchisees an overview of the company's financial performance.

The independent auditor's report confirms that the consolidated financial statements, including the statements of cash flows, present fairly the financial position, results of operations, and cash flows of Perfection Bakeries, Inc. for the years ended September 30, 2024 and 2023, in accordance with accounting principles generally accepted in the United States of America.