What does the auditor conclude regarding Best Brains' ability to continue as a going concern?

According to Best Brains' 2025 Franchise Disclosure Document, the auditor, Accutax Bizsolutions LLC, has issued an independent auditor's report on the company's financial statements. As of December 31, 2024, and 2023, the auditor believes that the financial statements present fairly, in all material respects, the financial position of Best Brains Inc. This includes the results of its operations and its cash flows for the years then ended, in accordance with accounting principles generally accepted in the United States of America. This opinion suggests that the auditor has not identified any significant issues that would cast substantial doubt on Best Brains' ability to continue as a going concern.

Anil Malhotra & Co. LTD also issued an independent auditor's report for the financial statements of Best Brains Inc as of December 31, 2023. Their opinion is that the financial statements present fairly, in all material respects, the financial position of Best Brains Inc as of that date, including the results of its operations and its cash flows for the years then ended, in accordance with accounting principles generally accepted in the United States of America. This further supports the assessment that Best Brains is financially stable and able to continue its operations.

Management is responsible for evaluating whether there are conditions or events that raise substantial doubt about Best Brains' ability to continue as a going concern within one year from the date the financial statements are available to be issued. The auditors' responsibilities include concluding whether, in their judgment, there are conditions or events that raise substantial doubt about Best Brains Inc's ability to continue as a going concern for a reasonable period of time. The auditor's opinion indicates they found no such conditions that would cause them to doubt Best Brains' ability to continue as a going concern.