According to Chatime's 2025 Franchise Disclosure Document, the audited financial statements are attached as Exhibit A. Because Chatime has not been in business for three years or more, the FDD does not include all the financial statements required by the FTC Rule for the last three fiscal years. Chatime's fiscal year ends on December 31.

It is standard practice for franchisors to include audited financial statements in their FDDs. These statements provide prospective franchisees with an overview of the franchisor's financial health, including their assets, liabilities, equity, revenue, and expenses. Reviewing these statements is a crucial step in assessing the financial stability of the franchise system.

As the financial statements are for the years ending December 31, 2024 and 2023, a prospective franchisee can review Chatime's financial performance over those two years. This information can help in understanding the franchisor's profitability, cash flow, and overall financial condition, which are important factors in evaluating the risks and potential rewards of investing in a Chatime franchise.