According to the 2025 Body Brain Center Franchise Disclosure Document, the financial statements of Body Brain Center, LLC are indeed audited. Item 21 explicitly states that audited financial statements are included in the document.

Specifically, the financial statements for the years ending December 31, 2024, December 31, 2023, and December 31, 2022, are attached as EXHIBIT "K" to the Disclosure Document. This exhibit includes the financial statements along with an independent auditor's report, indicating that an external audit has been conducted by ABC CPAs.

The presence of audited financial statements provides a level of assurance to potential franchisees regarding the financial health and stability of Body Brain Center. Audited statements have been reviewed by an independent accounting firm, adding credibility to the financial information presented. This is a standard practice in franchising, as it allows prospective franchisees to make informed decisions based on reliable financial data.

Prospective franchisees should carefully review these audited financial statements, including the auditor's report and accompanying notes, to gain a comprehensive understanding of Body Brain Center's financial performance and position. Understanding the company's financial history is crucial for assessing the risks and opportunities associated with investing in a Body Brain Center franchise.