For Springhill Suites By Marriott, are the statements of cash flows included in the financial statements?

According to the 2025 Franchise Disclosure Document, the financial statements of MIF, L.L.C., which offers SpringHill Suites by Marriott franchises, include statements of cash flows. Specifically, the document states that the accompanying financial statements present the results of operations, financial position, and cash flows of the company. These statements are prepared in accordance with generally accepted accounting principles in the U.S. (U.S. GAAP).

This inclusion of cash flow statements is a standard practice in financial reporting, providing insights into how SpringHill Suites By Marriott generates and uses cash. Franchisees can use this information to understand the financial health and stability of the franchisor. The financial statements also require management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements, the reported amounts of revenues and expenses during the reporting periods, and the disclosures of contingent liabilities.

Prospective franchisees should review these statements carefully to assess the franchisor's financial performance and stability. Understanding the franchisor's cash flow management can help franchisees make informed decisions about their investment. Additionally, the notes to the financial statements, such as those regarding subsequent events, can provide further context and understanding of the company's financial position.