Yes, according to the 2024 Bang Cookies Franchise Disclosure Document, the document includes a statement of cash flows. The Statement of Cash Flows is for the period from January 19, 2023, to December 31, 2023.

Furthermore, the FDD includes a note that for the purposes of the Statement of Cash Flows, cash equivalents include bank accounts and cash in transit for bank deposits with maturities of three months or less to be cash equivalents. This definition is important for understanding how Bang Cookies classifies its liquid assets in its financial reporting.

Also included in the FDD is a discussion of the auditor's responsibilities for the audit of the financial statements. The auditor's objectives are to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes their opinion.