What financial statements are included in the Brain Balance financial report?

According to Brain Balance's 2025 Franchise Disclosure Document, the financial report includes several key financial statements. These statements provide a comprehensive overview of the company's financial performance and position.

The specific financial statements included are the Balance Sheet, which outlines the company's assets, liabilities, and equity; the Statement of Operations, detailing the revenues and expenses to arrive at net income; the Statement of Changes in Member's Equity (Deficit), which shows how the equity has changed over time; and the Statement of Cash Flows, which reports the movement of cash both into and out of the company. Additionally, the financial report includes notes to the financial statements, which provide further explanation and context for the figures presented in the primary statements.

An independent auditor has also provided a report on these financial statements. This report expresses an opinion on the fairness of the presentation of the financial statements in accordance with generally accepted accounting principles (GAAP). The auditor's report enhances the credibility of the financial statements, as it indicates that an independent third party has reviewed and assessed the company's financial reporting practices.

Prospective franchisees should carefully review all of these financial statements and the accompanying notes, as well as the independent auditor's report, to gain a thorough understanding of Brain Balance's financial condition and operating performance. This information can be valuable in assessing the financial health and stability of the franchisor, which is a critical factor in evaluating the overall franchise opportunity.