According to C12 Group's 2025 Franchise Disclosure Document, the audited financial statements are included as Exhibit B. This exhibit is a crucial part of the FDD, offering prospective franchisees insight into the financial health and stability of C12 Group. The financial statements provide a detailed overview of the company's assets, liabilities, equity, revenue, and expenses. These statements are audited by an independent accounting firm, which adds credibility to the financial information presented.

As a potential franchisee, reviewing Exhibit B is essential for conducting due diligence. It allows you to assess C12 Group's past financial performance and understand its current financial standing. By examining the balance sheets, income statements, and cash flow statements, you can gain valuable insights into the company's profitability, liquidity, and solvency. This information can help you make an informed decision about whether to invest in a C12 Group franchise.

Furthermore, the inclusion of audited financial statements in the FDD is a standard practice in the franchise industry. It demonstrates C12 Group's commitment to transparency and provides potential franchisees with the necessary information to evaluate the financial risks and rewards associated with the franchise opportunity. It is important to consult with a financial advisor or accountant to properly analyze these statements and understand their implications for your investment.