Are Boulder Designs' statements of cash flows included in the FDD?

According to Boulder Designs' 2025 Franchise Disclosure Document, the financial statements include statements of cash flows. Specifically, the independent auditor's report states that the audit of Boulder Designs includes the balance sheet as of December 31, 2024, the related statements of operations and member's deficit, and cash flows for the year then ended. This indicates that a statement of cash flows is part of Boulder Designs' audited financial statements.

The inclusion of a statement of cash flows is a standard practice in audited financial statements, providing insights into how Boulder Designs generates and uses cash. This statement is crucial for prospective franchisees as it offers a view into the company's liquidity and financial health. It complements the balance sheet and income statement by detailing the actual cash inflows and outflows during the specified period.

For a prospective Boulder Designs franchisee, reviewing the statement of cash flows is essential to understand the company's ability to manage its cash effectively. It helps in assessing whether the company has sufficient cash to cover its obligations and invest in future growth. The statement also reveals the sources of cash, whether from operations, investing activities, or financing activities, providing a comprehensive picture of the company's financial management.