According to the 2025 C12 Group Franchise Disclosure Document, the financial statements provided are audited. Exhibit B of the FDD contains the audited financial statements for C12 Group as of December 31, 2024.

The inclusion of audited financial statements indicates that an independent accounting firm has reviewed C12 Group's financial records and has issued an opinion on their fairness and accuracy. Specifically, the independent auditor's report states that the financial statements of C12 Group present fairly, in all material respects, the financial position as of December 31, 2024 and 2023, and the results of its operations, changes in members' equity, and cash flows for the years then ended, in accordance with accounting principles generally accepted in the United States of America.

Prospective franchisees can review these audited financial statements to gain insight into C12 Group's financial stability and performance. This includes examining the balance sheets, statements of operations, changes in members' equity, and cash flow statements to assess the company's assets, liabilities, revenues, expenses, and overall profitability. The presence of an auditor's opinion adds credibility to these financial statements, as it confirms that they have been subjected to an independent review and are presented in accordance with established accounting standards.