What was the change in prepaid expenses for Carbones Pizzeria for the year ended October 31, 2022?

Based on the 2025 Franchise Disclosure Document, information regarding the change in prepaid expenses for Carbones Pizzeria for the year ended October 31, 2022, is not available. The provided excerpts from Item 22 of the FDD focus on various aspects of the company's financial statements, including accounting policies, revenue recognition, advertising expenses, and income taxes. However, there is no specific mention of prepaid expenses or any data that would allow for the calculation of changes in these expenses.

While the excerpts do provide some financial context, such as advertising expenses for the years ended October 31, 2023 ($278,545) and October 31, 2024 ($237,855) and advertising and promotion expense for the year ended October 31, 2022 ($506,000), these figures are unrelated to prepaid expenses. The notes to the consolidated financial statements detail the company's accounting practices and policies but do not offer the specific data requested about prepaid expenses.

A prospective Carbones Pizzeria franchisee should directly ask the franchisor for detailed financial statements that include information on prepaid expenses. Understanding these expenses is crucial for assessing the overall financial health and stability of the company. Specifically, the franchisee should request a breakdown of prepaid expenses for the relevant periods to evaluate any trends or significant changes.