Where are material subsequent events, if any, disclosed in The C12 Group's financial statements?

According to C12 Group's 2025 Franchise Disclosure Document, material subsequent events, if any, are disclosed in a separate footnote to the financial statements. Management evaluates subsequent events through the date of the independent auditor's report to identify any events that may need to be disclosed.

This means that prospective C12 Group franchisees can find information about events that occurred after the balance sheet date but before the audit report was issued in the footnotes to the financial statements. These events could have a material impact on the company's financial position or future prospects. Examples of subsequent events could include a major acquisition, a significant legal settlement, or a natural disaster.

It is important for potential franchisees to carefully review these disclosures to understand any events that could affect C12 Group's financial health. By disclosing these events in a footnote, C12 Group aims to provide transparency and ensure that readers of the financial statements have access to all relevant information.