What years are covered by the audited balance sheets for Aira Fitness included in Exhibit B?

According to Aira Fitness's 2025 Franchise Disclosure Document, the financial statements included in Exhibit B cover the years ending December 31, 2023, and December 31, 2022. This means that prospective franchisees can review Aira Fitness's financial performance for these two years to gain insight into the company's financial health and stability.

Specifically, the document includes an independent accountant's audit report along with the financial statements for these years. This audit report provides an additional level of assurance regarding the accuracy and reliability of the financial information presented.

Reviewing these audited financial statements is a crucial step for potential franchisees to assess the financial risks and opportunities associated with investing in an Aira Fitness franchise. By examining the balance sheets, income statements, and cash flow statements, prospective franchisees can evaluate Aira Fitness's revenue trends, profitability, and overall financial performance during the stated period.