What exhibit contains the audited financial statements for Canine Dimensions?

According to Canine Dimensions's 2025 Franchise Disclosure Document, the company's audited financial statements for 2024, 2023, and 2022 are included as Exhibit B. The financial statements provide a detailed overview of the company's financial performance and position over the past three years, which can be valuable for prospective franchisees in assessing the financial health and stability of the franchise system. The fiscal year for Canine Dimensions ends on December 31.

These audited statements are prepared by an independent auditor, who expresses an opinion on whether the financial statements present fairly the company's financial position, results of operations, and cash flows in conformity with accounting principles generally accepted in the United States of America. The inclusion of audited financial statements is a standard practice in franchising, as it provides potential franchisees with a level of assurance regarding the accuracy and reliability of the financial information presented.

As a prospective franchisee, reviewing these statements is crucial to understanding Canine Dimensions's revenue, expenses, assets, liabilities, and overall profitability. Analyzing these trends over the three-year period can help you evaluate the potential risks and rewards associated with investing in a Canine Dimensions franchise. You should carefully examine the balance sheets, income statements, and statements of cash flows, as well as the accompanying notes, to gain a comprehensive understanding of the company's financial performance and any potential financial challenges or opportunities.