Does the Crave Cookies Statement of Cash Flows present cash and cash equivalents separately?

According to Crave Cookies' 2025 Franchise Disclosure Document, the company's accounting policies do address how cash and cash equivalents are treated in the statement of cash flows. Specifically, for the purposes of the statement of cash flows, Crave Cookies considers all short-term investments with an original maturity of three months or less to be cash equivalents.

This means that when reviewing Crave Cookies' statement of cash flows, a prospective franchisee should understand that the "cash and cash equivalents" line item may include not just cash on hand and in the bank, but also any investments the company holds that mature within a three-month period. These short-term investments are considered very liquid and are readily convertible to cash, hence their inclusion as cash equivalents.

It is important to note that the FDD excerpt does not explicitly state whether cash and cash equivalents are presented separately on the statement of cash flows. The excerpt only defines how Crave Cookies classifies cash equivalents. To determine if they are presented separately, a franchisee should carefully examine the actual statement of cash flows included in the FDD and consult with a financial advisor if needed.