Has the gross sales data presented by Best In Class Education Center been audited?

According to Best In Class Education Center's 2025 Franchise Disclosure Document, the gross sales data presented in Tables 1 and 2 has not been audited. The data was obtained from revenue reports submitted by franchisees and the POS system used by franchisees for Franchised Centers, and from internally prepared financial statements for the Company-Owned Center. This information is historical, representing the financial results achieved by Qualifying Centers for the 2024 calendar year.

This means that the financial figures provided by Best In Class Education Center are based on unverified reports and internal statements. A prospective franchisee should consider this when evaluating the financial performance representations, as the data's accuracy has not been validated by an independent auditor. It is common practice for franchisors to present unaudited financial performance data, but franchisees should be aware of the implications.

Given that the data is unaudited, it is crucial for potential franchisees to conduct their own due diligence. Best In Class Education Center encourages prospective franchisees to perform an independent investigation of the costs and expenses they will incur while operating their center. They suggest that franchisees or former franchisees, listed in the Franchise Disclosure Document, may be one source of this information. Written substantiation for the financial performance representation will be made available upon reasonable written request.

Prospective franchisees should carefully review the expenses included in the survey, such as instructor & TA labor, rent, marketing, general & admin, and royalties & fees, to understand the basis for the financial performance representation. Understanding the components of gross sales and the expenses that were considered can help a franchisee make a more informed decision.