According to the 2024 Casiola Franchise Disclosure Document, the financial statements can be found in Exhibit D. The document includes an Independent Auditor's Report from Metwally CPA PLLC, covering the financial statements of Casiola Franchise, LLC. This report includes a balance sheet as of December 31, 2023, and statements of operations, members' equity (deficit), and cash flows for the period from January 6, 2023, to December 31, 2023, along with related notes.

The financial statements include a Statement of Members' Equity (Deficit) for the period from January 6, 2023, to December 31, 2023, detailing members' contributions of $100,000 and a net loss of $133,161, resulting in a members' equity deficit of $33,161 as of December 31, 2023. Additionally, a Statement of Cash Flows for the same period is included. The notes accompanying the financial statements are integral to understanding the company's financial position and performance.

The auditor's report expresses an opinion that the financial statements present fairly the financial position, results of operations, and cash flows of Casiola in accordance with accounting principles generally accepted in the United States of America. The report also outlines the responsibilities of both management and the auditor in relation to the financial statements, ensuring transparency and reliability for prospective franchisees.