What was the change in inventory for Crave Cookies in 2023?

Based on the 2025 Crave Cookies Franchise Disclosure Document, the financial statements provide information on how inventories are handled. Inventories, which consist of cookie boxes, are valued at the lower of cost or net realizable value, with costs determined using the first-in, first-out (FIFO) method. However, the provided excerpts do not include the specific inventory values for 2022 or 2023.

Without the specific inventory values, it is impossible to calculate the change in inventory for Crave Cookies in 2023. The financial statements do describe the accounting policies related to inventories, such as the use of the FIFO method and the valuation at the lower of cost or net realizable value. This information is useful for understanding how Crave Cookies manages and reports its inventory for financial reporting purposes.

A prospective franchisee should request the complete financial statements, including the balance sheets and related notes, to determine the actual inventory values for 2022 and 2023. This will allow them to calculate the change in inventory and assess how inventory levels are managed by Crave Cookies. Understanding inventory management is crucial for assessing the financial health and operational efficiency of the franchise.