What is the total deferred tax liability reported for Carbones Pizzeria?

According to Carbones Pizzeria's 2025 Franchise Disclosure Document, the company reports its deferred tax liabilities as of February 28, 2025. The total deferred tax liability is ($19,000), stemming from property and equipment. This figure represents the tax obligations that Carbones Pizzeria has deferred to future periods.

Deferred tax liabilities typically arise from temporary differences between the book (financial reporting) and tax values of assets and liabilities. In this case, the deferred tax liability is specifically related to property and equipment. This could mean that the depreciation method used for tax purposes is different from the one used for financial reporting, creating a timing difference in when the expense is recognized.

For a prospective Carbones Pizzeria franchisee, understanding deferred tax liabilities is crucial for assessing the company's financial health and future tax obligations. While a deferred tax liability is not an immediate cash outflow, it represents a future tax obligation that the company will eventually need to settle. Franchisees should consider this liability when evaluating the overall financial stability and profitability of Carbones Pizzeria.

It is important to note that these figures are from an unaudited financial statement for the 4-month period ending February 28, 2025. The FDD explicitly advises prospective franchisees that no certified public accountant has audited these figures or expressed an opinion on their contents and form. Therefore, these numbers should be viewed with caution and verified through further due diligence.