For what period are the audited financial statements provided for Best Brains?

According to Best Brains' 2025 Franchise Disclosure Document, the audited financial statements cover the fiscal years ending December 31, 2024, December 31, 2023, and December 31, 2022. Additionally, the FDD includes an unaudited balance sheet as of March 31, 2025, and an unaudited Profit & Loss Statement for the period from January 1, 2025, to March 31, 2025.

It is standard practice for franchisors to include several years of audited financial statements in their FDDs to give prospective franchisees a clear picture of the company's financial health and performance over time. The inclusion of both audited and unaudited statements provides a more comprehensive view, with the unaudited statements offering more recent, though less rigorously verified, financial data.

However, the FDD explicitly states that the unaudited portions of the financial statements have not been reviewed by a Certified Public Accountant. Therefore, prospective franchisees should be aware that these figures have not been subjected to the same level of scrutiny as the audited statements. Best Brains franchisees should carefully review all financial statements and consider consulting with a financial advisor to fully understand the franchisor's financial condition and performance.