According to Mrcool's 2025 Franchise Disclosure Document, the financial statements include a statement of cash flows. The Independent Auditor's Report confirms that the financial statements reviewed include the balance sheets as of December 31, 2024 and 2023, statements of income, members' equity, and cash flows for the years then ended. This indicates that Mrcool provides a statement of cash flows as part of its audited financial statements.

The inclusion of a statement of cash flows is a standard practice in financial reporting, as it provides insights into how Mrcool generates and uses cash. This statement is crucial for prospective franchisees to understand the financial health and stability of Mrcool. It allows them to assess Mrcool's ability to manage its cash effectively, meet its short-term obligations, and fund its operations and growth.

The auditor's opinion states that the financial statements, including the statement of cash flows, present fairly the financial position and cash flows of Mrcool in accordance with accounting principles generally accepted in the United States of America. This provides assurance to potential franchisees that the financial information is reliable and has been audited by an independent firm. Therefore, a prospective franchisee can review Mrcool's statement of cash flows for the years 2023 and 2024 to gain a better understanding of the company's financial performance.