Yes, according to the 2024 Casiola Franchise Disclosure Document, the financial statements include a statement of cash flows. Specifically, the document includes the "Casiola Franchise, LLC Statement of Cash Flows" for the period from January 6, 2023, to December 31, 2023.

The inclusion of a statement of cash flows is a standard practice in financial reporting, as it provides insights into how Casiola generates and uses cash. This statement is crucial for prospective franchisees to understand the financial health and operational efficiency of the franchisor. It complements the balance sheet and income statement by showing the movement of cash both into and out of the company during the specified period.

For a prospective Casiola franchisee, reviewing the statement of cash flows can offer valuable information about the franchisor's ability to manage its finances, invest in growth, and meet its obligations. It helps in assessing the stability and sustainability of the franchise system, which is a key factor in making an informed investment decision.