Where can the Statement of Cash Flows be found within the Fly Fitness financial statements?

According to Fly Fitness's 2024 Franchise Disclosure Document, the Statement of Cash Flows is included as part of the audited financial statements. Specifically, the independent auditor's report indicates that the audit encompasses the balance sheet, statements of income and members' equity, and cash flows for the year then ended, along with related notes.

This means that a prospective Fly Fitness franchisee can review the Statement of Cash Flows to understand how the company generated and used cash during the reported period. This statement provides insights into the company's operating, investing, and financing activities, offering a view of its financial health and sustainability.

The auditor's report assures that these financial statements, including the Statement of Cash Flows, present fairly the financial position and cash flows of Fly Fitness in accordance with accounting principles generally accepted in the United States of America. This provides a level of confidence in the accuracy and reliability of the financial information presented.

Therefore, when examining Fly Fitness's financial statements, a potential franchisee should look for the Statement of Cash Flows as a key component of the complete financial picture, alongside the balance sheet, income statement, and related notes, all of which have been audited by an independent auditor.