What was the total value of Bens Soft Pretzels' land in 2022?

Based on the 2025 Franchise Disclosure Document, the provided excerpts from Ben's Soft Pretzels' financial statements do not include a specific line item for the value of land owned by the company in 2022. While the balance sheets for 2022 are included in the provided financial statements, they do not break down assets in sufficient detail to identify the value of land separately. The statements provide figures for total assets, liabilities, and equity, but not the individual values of assets like land.

To determine the value of Ben's Soft Pretzels' land holdings in 2022, a prospective franchisee would need to review the full, unabridged audited financial statements for that year. These statements, which are referenced as Exhibit D in the FDD, should contain a detailed breakdown of the company's assets, including any land owned. If land is not listed as a separate line item, it may be included within a broader category such as "Property, Plant, and Equipment" (PP&E). If the land value is included in PP&E, further investigation may be needed to determine the specific value of the land component.

Therefore, a potential franchisee should request a complete copy of the audited financial statements for the year ending December 31, 2022, from Ben's Soft Pretzels. They should then carefully examine the asset section of the balance sheet and any accompanying notes to identify the value of land owned by the company. If the land value is not explicitly stated, they should inquire with the franchisor about how land assets are accounted for and whether more detailed information can be provided.