According to Afuri Ramen Dumpling's 2024 Franchise Disclosure Document, the notes to the financial statements can be found within Item 23, which includes the financial statements. Specifically, the notes are included as part of the financial statements, which are presented as Exhibit A to the disclosure document. These notes provide additional context and details regarding Afuri Ramen Dumpling's financial performance and position.

For instance, the notes to the financial statements for the years 2020 and 2021 include information about the nature of the business, significant accounting policies, franchising operations, related party transactions, and concentrations of risk. The notes for 2022 and 2023 include information about the nature of operations, significant accounting policies, trade accounts receivable, and foreign transactions.

Prospective franchisees should carefully review these notes, as they offer insights into Afuri Ramen Dumpling's accounting practices, revenue sources, and potential financial risks. Understanding these aspects can help franchisees make informed decisions about their investment and business operations. The notes are integral to understanding the complete financial picture presented in the FDD.