According to Mrcool's 2025 Franchise Disclosure Document, the company experienced a significant change in its accounts receivable during 2024. Specifically, the document indicates an increase in assets related to accounts receivable.

The table provided in Item 23 shows that Mrcool's accounts receivable increased by $299,762 in 2024. In 2023, the change in accounts receivable was $0. This substantial increase in accounts receivable suggests that Mrcool may have extended more credit to its customers or franchisees during 2024, or that it experienced delays in collecting payments.

For a prospective Mrcool franchisee, this information highlights the importance of understanding the company's credit policies and collection practices. It also emphasizes the need to carefully manage their own accounts receivable to ensure timely payments and maintain healthy cash flow. Additionally, the FDD notes that at the end of 2024, two customers accounted for 100% of the total accounts receivable balance, with one being a related party, which may indicate a concentration of credit risk.