Does the FDD provide a breakdown of the components contributing to the Best Brains revenue from operations?

The 2025 Best Brains FDD includes audited financial statements for the fiscal years ending December 31, 2024, 2023, and 2022, as well as unaudited financial statements for the period ending March 31, 2025. While these statements present the overall financial position of Best Brains, the provided excerpts do not contain a detailed breakdown of the specific components that contribute to the company's revenue.

The excerpts from Best Brains' financial statements focus on general accounting practices, such as the accrual basis of accounting, how the company handles estimates, cash and cash equivalents, accounts receivable, and inventory valuation. There is also discussion of related-party transactions, shareholder distributions of $64,700 in 2023, and SBA/PPP loans, including one for $150,000 received on May 18, 2020, with an interest rate of 3.75% per annum.

Although the financial statements are audited by independent auditors (Anil Malhotra & Co. LTD for 2023 and Accutax Bizsolutions LLC for 2024), the excerpts provided do not offer a line-by-line itemization of revenue sources (e.g., franchise fees, royalties, material sales). A prospective franchisee would need to review the full financial statements in the FDD or request further clarification from Best Brains to understand the composition of their revenue.