According to Carbones Pizzeria's 2025 Franchise Disclosure Document, the change in prepaid income taxes for the year is detailed in the consolidated financial statements. Specifically, the provided excerpt shows that prepaid income taxes increased by $12,960. This figure is part of the adjustments used to reconcile net income to net cash used in operating activities.

For a prospective Carbones Pizzeria franchisee, understanding changes in prepaid income taxes is crucial for assessing the overall financial health and cash flow management of the company. Prepaid income taxes typically arise when a company pays estimated taxes in advance, and this adjustment reflects the difference between the actual tax liability and the prepaid amounts.

A positive change of $12,960 suggests that Carbones Pizzeria may have overpaid its estimated income taxes, resulting in a future credit or refund. Monitoring these changes can help franchisees better understand the company's tax planning strategies and their potential impact on the company's financial performance. It is important to note that this figure represents only one year's change, and a comprehensive analysis would require reviewing several years of financial statements to identify trends and patterns.