No, bread does not have the same number of calories as flour. The process of making bread typically involves additional ingredients such as yeast, water, and sometimes fats or sweeteners, which contribute to the overall calorie content. The caloric value of bread can vary depending on the type of bread and the specific recipe used.
Flour itself is primarily composed of carbohydrates, with a small amount of protein and very little fat. It is relatively calorie-dense due to its carbohydrate content, but it does not have the same calorie count as bread because it lacks the additional ingredients and the structural changes that occur during the baking process.
If you are interested in the specific calorie content of a particular bread or flour, it is best to refer to the nutritional information provided on the product packaging or consult a reliable resource for accurate data.