What were the total current assets for Carbones Pizzeria?

According to Carbones Pizzeria's 2025 Franchise Disclosure Document, the company's total current assets amounted to $1,071,929. This figure represents the sum of various liquid assets that Carbones Pizzeria holds, including cash and cash equivalents, accounts receivable (net of allowance for doubtful accounts), amounts due from a stockholder and related party, inventory, and prepaid expenses. These assets are expected to be converted into cash within one year.

For a prospective franchisee, understanding the composition and value of current assets is crucial. It provides insight into the company's short-term financial health and its ability to meet its immediate obligations. A high level of current assets relative to current liabilities generally indicates a stronger liquidity position.

It's important to note that the accounts receivable are presented net of an allowance for doubtful accounts of $109,133. This allowance reflects the company's estimate of the amount of accounts receivable that may not be collectible. Additionally, a significant portion of the current assets includes amounts due from a stockholder and a related party, which may carry different risks and collection timelines compared to typical accounts receivable. Reviewing the trends in current assets and the details behind these figures can help a franchisee assess the financial stability of Carbones Pizzeria.