What specific financial statement is included in Exhibit D for Care Plus Medical Ucc?

According to Care Plus Medical Ucc's 2024 Franchise Disclosure Document, because the company has not been in business for at least three years, the financial statements required by the Franchise Rule of the Federal Trade Commission cannot be included. Instead, Exhibit D contains the company's audited opening balance sheet dated December 31, 2023. The company's fiscal year ends on December 31.

This means that prospective franchisees will only have access to a limited financial picture of Care Plus Medical Ucc, specifically the balance sheet, which provides a snapshot of the company's assets, liabilities, and equity at a single point in time. The absence of a full set of financial statements, including income statements and cash flow statements, limits the ability to analyze the company's financial performance over a period of time.

Given the limited financial information, it is crucial for potential Care Plus Medical Ucc franchisees to conduct thorough due diligence. This includes carefully reviewing the provided balance sheet, seeking professional financial advice, and asking the franchisor for additional financial information or explanations to gain a better understanding of the company's financial health and stability. It is important to note that the balance sheet is accompanied by an independent accountant audit report.