What was the net income for Best Brains for the year 2023?

Based on the 2025 Best Brains Franchise Disclosure Document, while the document includes audited financial statements for the fiscal year ending December 31, 2023, it does not explicitly state the net income for that year. The document includes an Independent Auditor's Report and various financial statements such as balance sheets, statements of income, retained earnings, and cash flows, but the specific net income figure is not provided directly. The financial statements were prepared in accordance with accounting principles generally accepted in the United States of America. The auditor believes that the audit evidence they have obtained is sufficient and appropriate to provide a basis for their audit opinion.

Furthermore, the financial statements include notes that describe significant accounting policies, related party transactions, shareholder distributions, and loans. These notes provide additional context to the financial statements but do not specify the net income. The auditor's report confirms that the financial statements present fairly the financial position of Best Brains as of December 31, 2023, and the results of its operations and its cash flows for the year then ended.

To determine the net income for Best Brains for the year 2023, a prospective franchisee should carefully review the complete audited financial statements, specifically the statement of income, which is referenced in the auditor's report. If the net income is not clearly stated, they should request this information directly from the franchisor to gain a comprehensive understanding of the company's financial performance.