On what pages of the B Bops FDD can I find the Notes to Financial Statements?

According to B Bops' 2025 Franchise Disclosure Document, the Notes to Financial Statements can be found on pages 7 through 10. These notes are part of the financial statements of the company, which are included as Exhibit G to the FDD. These notes provide additional information and explanations regarding the figures and amounts presented in the core financial statements (balance sheets, income statements, etc.).

Specifically, the notes cover important details such as the nature of B Bops' business, its significant accounting policies, and franchisor commitments. For example, Note 1 discusses the nature of B Bops Franchising Corporation and its formation to franchise B Bops restaurants. It also describes the company's accounting policies, including how it handles comparative data, reclassifications, the basis of accounting, estimates, cash equivalents, and franchise fee receivables.

Further notes, such as Note 3, detail B Bops' commitments to franchisees, including assistance with site approval, construction, training, and ongoing support. Note 4 addresses concentrations of credit risk, mentioning that the company maintains its cash balances in an Iowa financial institution insured by the FDIC up to $250,000, with uninsured cash balances totaling $292,855 as of December 31, 2024. Note 5 covers subsequent events evaluated by management through April 25, 2025, the date the financial statements were available to be issued.

Prospective franchisees should carefully review these notes to gain a deeper understanding of B Bops' financial condition and the assumptions and policies underlying the financial statements. Understanding these notes is crucial for assessing the financial health and stability of B Bops as a franchise opportunity.