According to the 2025 Bumper Man FDD, the Statement of Cash Flows can be found within the audited financial statements. The Independent Auditor's Report indicates that Kyle E. Patton, CPA, has audited the balance sheets of Bumper Man, Inc. as of December 31, 2024, December 31, 2023, and December 31, 2022. The audit includes the related statements of income and retained earnings and cash flows for the years then ended, along with related notes to the financial statements.

The auditor's opinion states that the financial statements present fairly the financial position of Bumper Man, Inc. as of the specified dates, and the results of its operations and its cash flows for the years then ended, in accordance with U.S. generally accepted accounting principles. This suggests that the Statement of Cash Flows is a standard part of the audited financial statements.

For a prospective franchisee, this means that the FDD includes a detailed look at Bumper Man's financial performance over the past three years, including how the company has generated and used cash. Reviewing these statements is crucial for understanding the financial health and stability of the franchisor. The Statement of Cash Flows, in particular, will show how Bumper Man manages its cash, which can be a key indicator of its ability to support its franchisees and grow the brand.