According to Benihana's 2024 Franchise Disclosure Document, Exhibit E includes the attached financial statements. The exhibit includes the United States Securities and Exchange Commission Form 10-K. The excerpt provided includes an image of page 200, which shows the Form 10-K.

The Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC) that gives a comprehensive summary of a company's financial performance. For a prospective Benihana franchisee, reviewing the Form 10-K can provide insights into the financial health and stability of the Benihana, which can be valuable in assessing the risks and opportunities associated with investing in the franchise.

Additionally, the FDD includes a cautionary note regarding forward-looking statements within the Form 10-K. It advises that these statements are subject to risks and uncertainties that could cause actual results to differ materially from those projected. This highlights the importance of carefully evaluating the financial information and considering the potential impact of various factors on Benihana's future performance.