Yes, according to the 2025 Brain Balance FDD, Item 23 includes a cash flow statement. The document includes a Brain Balance Achievement Centers Cash Flow Statement with data as of February 28, 2025. This statement provides a summary of the company's cash inflows and outflows during a specific period, offering insights into its liquidity and financial health.

Additionally, the FDD includes financial statements for December 31, 2024, 2023, and 2022. These statements are crucial for prospective franchisees as they offer a historical view of the company's financial performance over the past three years. Reviewing these statements can help potential franchisees assess the stability and profitability of Brain Balance.

The inclusion of these financial statements aligns with standard franchising practices, where franchisors provide detailed financial information to potential franchisees to enable informed investment decisions. Franchisees should carefully analyze these statements, possibly with the help of a financial advisor, to understand the financial performance and stability of Brain Balance before investing in a franchise.