According to Best Brains' 2025 Franchise Disclosure Document, the provided financial statements include audited statements for the fiscal years ending December 31, 2024, 2023, and 2022. Additionally, there are unaudited financial statements including a Balance Sheet as of March 31, 2025, and a Profit & Loss Statement for the period from January 1, 2025, to March 31, 2025.

The audited financial statements for the years ending December 31, 2024, 2023, and 2022 each cover a full fiscal year. These statements include a balance sheet, statements of operations, statements of stockholders' equity, and cash flows, along with related notes. The auditor's report indicates that these statements present fairly the financial position, results of operations, and cash flows of Best Brains for those years, in accordance with accounting principles generally accepted in the United States of America.

In contrast, the unaudited financial statements only cover a portion of the fiscal year. Specifically, the Profit & Loss Statement covers the period from January 1, 2025 to March 31, 2025, which is just the first three months of the year. These unaudited statements are prepared without an audit, and prospective franchisees are cautioned that no certified public accountant has audited these figures or expressed an opinion on their content or form. Therefore, while the FDD includes multiple years of financial statements, only some cover a full fiscal year.