Where does Basecamp Fitness include its disaggregated revenues to meet current accounting standards?

According to Basecamp Fitness's 2025 Franchise Disclosure Document, the company includes its disaggregated revenues in its consolidated statements of comprehensive income. This is done to comply with current accounting standards, which require companies to break down revenue from contracts with customers. The disaggregation should categorize revenue in a way that shows how economic factors affect the nature, amount, timing, and uncertainty of revenue and cash flows.

For a prospective franchisee, this means that Basecamp Fitness is adhering to standard accounting practices by providing a detailed breakdown of its revenue streams. This transparency can help franchisees understand where the company's revenue is coming from, which can inform their own business decisions. The different revenue streams for Basecamp Fitness include franchise royalties, advertising fund contributions, initial franchise fees, area development fees, master franchise fees, transfer and renewal fees, corporate-owned fitness center sales, vendor rebates, managed technology services, product and equipment sales, and other revenues.

The consolidated statements of comprehensive income provide a comprehensive view of Basecamp Fitness's financial performance. By disaggregating revenues, Basecamp Fitness provides stakeholders, including potential franchisees, with a clearer understanding of the various factors driving its financial results. This level of detail is intended to enhance transparency and enable more informed decision-making.