Does the Best Brains FDD specify the currency used for the revenue from operations figures?

According to the 2025 Best Brains FDD, the currency used for financial reporting is primarily the United States Dollar (USD). This is explicitly stated in the context of related party transactions. Specifically, the disclosure for transactions with related parties during the year ended December 31st, 2023, indicates amounts are "(Amount in USD)".

This means that when Best Brains reports financial figures, such as revenue, expenses, assets, and liabilities, they are denominated in U.S. dollars. For a prospective franchisee, this clarifies the monetary unit used in all financial statements and disclosures within the FDD. It is especially relevant when assessing the financial performance of existing Best Brains centers or the overall financial health of the Best Brains corporation.

Furthermore, the FDD includes specific examples of related party transactions with values in USD, such as "PURCHASE OF MATERIALS /SERVICES 1,096,075.00 A.1 Best Brains India A.2 Advansoft International Inc 898,225.00 661,500.00 A.3 Advansoft India 97,375.08 A.4 A1 Kaiser A.5 Best Brains of Schaumburg, INC A.6 Adventures India Pvt. Ltd 86,000.00 SALE OF MATERIALS / SERVICES B.1 Best Brains of Schaumburg, INC 29,258.49 B.2 Best Brains- Canada 460,145.82 B.3 Nala Robotics 74,355.12". This level of detail reinforces that all financial figures presented are in USD, providing clarity and consistency for financial analysis.

Additionally, the receivables and payables from/to related parties as of December 31st, 2023 are also listed in USD. For example, "Best Brains-Canada (Receivable) $1,097,052.46" and "Advansoft India $865,500.00 (Payable)". This consistent use of USD throughout the financial statements helps a potential Best Brains franchisee accurately interpret the financial data and assess the franchise's financial position.