For Bens Soft Pretzels, what are the fiscal years for which audited financial statements are included in Exhibit D?

According to Bens Soft Pretzels' 2025 Franchise Disclosure Document, Exhibit D includes audited financial statements for the fiscal years ending December 31, 2024, December 31, 2023, and December 31, 2022. Additionally, the exhibit contains an unaudited balance sheet and income statement for the period ending March 31, 2025. Bens Soft Pretzels' fiscal year ends on December 31.

This means that prospective franchisees can review three years of Bens Soft Pretzels' financial performance, as verified by an independent auditor. These audited statements provide a detailed look at the company's financial health, including balance sheets, income statements, and cash flow statements. The unaudited statements offer a more recent, though unverified, snapshot of the company's financial position as of March 31, 2025.

It is important for potential franchisees to carefully examine these financial statements to assess the financial stability and performance of Bens Soft Pretzels. Reviewing these documents can help in understanding the company's revenue trends, profitability, and overall financial condition. Consulting with a financial advisor or accountant is advisable to fully interpret the implications of these statements.