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What was the amount of intercompany receivables from Parent for Auntie Annes as of December 31, 2023?

Auntie_Annes Franchise · 2024 FDD

Answer from 2024 FDD Document

December 31, 2023 December 25, 2022
Assets
Current assets:
Cash and cash equivalents $ 22,662 $ 31,196
Restricted cash and cash equivalents - securitization 29,582 27,456
Accounts receivable, net of allowance for credit losses of
$1,143 and $1,383 in 2023 and 2022, respectively 37,049 31,935
Inventories 978 1,116
Prepaid expenses and other current assets 9,263 8,720
Advertising funds assets 7,643 6,972
Intercompany receivables from Parent 3,277 3,277
Total current assets 110,454 110,672

Source: Item 23 — RECEIPTS (FDD pages 106–366)

What This Means (2024 FDD)

According to Auntie Annes's 2024 Franchise Disclosure Document, the intercompany receivables from the Parent company totaled $3,277 as of December 31, 2023. This represents the amount owed to Auntie Annes by its Parent company. The same amount, $3,277, was also recorded for the previous fiscal year, which ended on December 25, 2022.

Intercompany receivables typically arise from transactions between related entities within the same corporate structure. These receivables are considered current assets, reflecting their short-term nature and expectation of collection within a year. For a prospective franchisee, this figure provides insight into the financial interactions between Auntie Annes and its Parent company.

It's important to note that intercompany transactions are subject to scrutiny to ensure they are conducted at arm's length and do not distort the financial performance of either entity. While the amount remained consistent between 2022 and 2023, significant fluctuations in future years could warrant further investigation to understand the underlying reasons and potential implications for Auntie Annes's financial stability. Franchisees may want to inquire about the nature of these intercompany transactions and the policies in place to manage them.

Disclaimer: This information is extracted from the 2024 Franchise Disclosure Document and is provided for research purposes only. It does not constitute legal or financial advice. Consult with a franchise attorney before making any investment decisions.