Are the financial statements for Central Bark Doggy Day Care audited or non-audited?

According to the 2025 FDD, the financial statements for Central Bark Doggy Day Care include a note that states, "See notes to financial statements." This indicates that the financial statements have accompanying notes that provide additional information and context. However, the excerpt does not explicitly state whether the financial statements are audited or non-audited.

To determine whether the financial statements are audited, a prospective franchisee should carefully review the full FDD, specifically the financial statements section and any accompanying auditor's report, if available. An auditor's report would indicate that an independent audit has been performed, providing an opinion on the fairness of the financial statements.

If the FDD does not contain audited financial statements, it is advisable for a prospective franchisee to ask Central Bark Doggy Day Care directly whether audited statements are available for review. Understanding the level of assurance provided over the financial statements is a crucial aspect of due diligence before investing in a franchise.