What page range contains the Notes to Financial Statements for Body Brain Center?

Based on the 2025 FDD, the Notes to the Financial Statements for Body Brain Center can be found on pages 123, 143, and 163. These notes are integral to understanding Body Brain Center's financial performance and position. They offer insights into the accounting policies, practices, and related-party transactions that affect the company's financial statements.

Specifically, the notes include details such as the summary of significant accounting policies, nature of operations, and how the company handles estimates and goodwill. For instance, the summary of significant accounting policies clarifies the standards and principles used in preparing the financial statements. The nature of operations describes Body Brain Center's business as a franchisor of yoga studios, including various programs and the support provided to franchisees.

Furthermore, the notes address related-party transactions, such as those with Body & Brain Yoga and Health Centers, Inc., the parent company. These transactions include advertising fee income and software service agreements, which can provide a clearer picture of the financial relationships within the Body Brain Center organization. Reviewing these notes is essential for prospective franchisees to assess the financial stability and operational practices of Body Brain Center.