Do the Body Brain Center financial statements include a statement of cash flows?

According to Body Brain Center's 2025 Franchise Disclosure Document, the financial statements include a statement of cash flows. Specifically, the independent auditor's report states that they audited the financial statements of Body Brain Center, LLC, which include the balance sheet as of December 31, 2023, and 2022, the related statement of income and changes in member's equity, and cash flows for the years then ended, and the related notes to the financial statements. The auditor's opinion is that these financial statements present fairly the financial position, results of operations, and cash flows of Body Brain Center, LLC for the years then ended, in accordance with accounting principles generally accepted in the United States of America.

This inclusion of a cash flow statement is a standard practice in financial reporting, providing insights into how Body Brain Center generates and uses cash. For a potential franchisee, this statement is crucial for understanding the company's liquidity and solvency. It reveals the sources and uses of cash, categorizing them into operating, investing, and financing activities. This helps in assessing Body Brain Center's ability to meet its short-term obligations and fund its operations.

The auditor's report also emphasizes management's responsibility for preparing these financial statements and maintaining internal controls. The audit was conducted according to auditing standards generally accepted in the United States of America (GAAS), ensuring an independent and objective assessment of the financial statements. This provides a level of assurance to potential franchisees that the financial information is reliable and has been thoroughly examined.