Does the Best Brains FDD provide a detailed explanation of how the revenue from operations is calculated?

According to Best Brains' 2025 Franchise Disclosure Document, while there isn't a specific section detailing the exact calculation of revenue from operations, the document does outline the accounting practices used by Best Brains. It states that the financial statements are prepared using the accrual basis of accounting, where revenue is recognized when earned. This means Best Brains records revenue when the service is provided, not necessarily when cash is received.

Furthermore, the FDD includes an independent auditor's report, which provides an opinion on the fairness of Best Brains' financial statements. This report indicates that the financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. These principles dictate how revenue should be recognized and reported.

While the FDD doesn't provide a line-by-line breakdown of revenue calculation, it does offer insight into the accounting methods used. A prospective franchisee may want to speak with existing franchisees or consult with a financial advisor to fully understand how revenue is generated and managed within a Best Brains franchise.