Based on the 2025 Del Taco Franchise Disclosure Document, there is no explicit table or statement confirming the inclusion of a certified statement of changes in financial position. While Item 21 includes consolidated balance sheets and statements of earnings, it does not specifically mention a statement of changes in financial position. The auditor's report from KPMG LLP is included, indicating an audit of the consolidated balance sheets, but it does not confirm a review of the statement of changes in financial position.

Given the absence of a direct reference, it is unclear whether a certified statement of changes in financial position is part of the provided financial statements. Franchisees typically rely on audited financial statements to assess the financial health and stability of the franchisor. The presence of a statement of changes in financial position would provide additional insights into the company's cash flow activities and overall financial management.

A prospective Del Taco franchisee should verify with the franchisor whether a certified statement of changes in financial position is available for review. Understanding the franchisor's complete financial picture is crucial for making an informed investment decision. If this statement is not included in the FDD, it would be prudent to request it separately to gain a comprehensive understanding of Del Taco's financial performance.