What was the reported inventory value for Boulder Designs in 2023?
Boulder_Designs Franchise · 2025 FDDAnswer from 2025 FDD Document
ess of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
- Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of
Source: Item 23 — RECEIPT (FDD pages 50–217)
What This Means (2025 FDD)
According to Boulder Designs' 2025 Franchise Disclosure Document, the inventory value for the company in 2023 was $133,159. This figure represents the value of equipment, promotional apparel, and supplies that Boulder Designs held and intended to sell to its franchisees during that year. These inventories are valued at the lower of cost or net realizable value.
For a prospective Boulder Designs franchisee, understanding the franchisor's inventory value can provide insights into the supply chain and the availability of necessary materials. It reflects the scale at which Boulder Designs manages its resources to support its franchisees. A consistent inventory value year-over-year might suggest stable operations, while significant fluctuations could indicate changes in demand, supply chain issues, or strategic shifts within the company.
It's important to note that this inventory value reflects Boulder Designs' holdings as a franchisor, not the inventory that individual franchisees are required to maintain for their own operations. Franchisees should separately evaluate their own inventory needs and costs based on their projected sales and operational requirements. The FDD also specifies that the cost of equipment in inventory is determined using the specific cost method, while promotional apparel and supplies are based on the average cost, determined on a rolling average basis.