Based on the 2025 Franchise Disclosure Document, Item 21 includes Canine Dimensions' audited financial statements for the years 2024, 2023, and 2022. These statements comprise the balance sheet as of December 31, 2023 and 2022, along with the statements of revenues, expenses, changes in member's equity, and cash flows for those years. An independent auditor has reviewed these financial statements and has issued an opinion that they fairly represent the financial position of Canine Dimensions.

However, while the FDD mentions that the financial statements for 2023 are included, the provided excerpts do not contain the actual figures for net income or any other specific financial details. The excerpts focus on the auditor's report, accounting policies, and related party transactions rather than the specific numbers from the financial statements.

A prospective franchisee should carefully review Exhibit B of the FDD, which contains the complete audited financial statements, to determine Canine Dimensions' net income for the year ended December 31, 2023. If the full Exhibit B is not included in the disclosure document, the prospective franchisee should request a copy from the franchisor to fully understand the financial performance of Canine Dimensions.