Based on the 2025 Best Brains Franchise Disclosure Document excerpts, it is not possible to determine whether the revenue from company-owned locations is reported separately from that of franchised locations. While the document includes financial statements and discusses revenue recognition policies, it does not specify how revenues from different types of operations (company-owned vs. franchised) are categorized or reported. The financial statements included in Exhibit H cover the fiscal years ending December 31, 2024, 2023, and 2022, along with an unaudited balance sheet as of March 31, 2025, and a profit & loss statement for January 1, 2025 – March 31, 2025. However, these statements are high-level and do not break down revenue sources in detail. The notes to the financial statements discuss revenue recognition, advertising expenses, and other accounting policies, but they do not provide a breakdown of revenue by company-owned versus franchised locations. Therefore, a prospective franchisee would need to ask Best Brains directly for this specific revenue information to fully understand the financial performance of each segment of the business.