Does the text specify if the financial statements of Checkersrallys include a schedule of subsequent events?

According to Checkersrallys's 2025 Franchise Disclosure Document, the financial statements do not include a schedule of subsequent events. However, Note 16 to the financial statements discusses the evaluation of subsequent events. Checkersrallys evaluated subsequent events through April 1, 2025, the date the financial statements were available to be issued. They determined that no events occurred since the consolidated balance sheet date that would require disclosure to prevent the financial statements from being materially misleading.

This evaluation is a standard accounting practice to ensure that any significant events occurring after the balance sheet date are properly considered and disclosed if they could impact the financial statements' accuracy. For a prospective franchisee, this means that Checkersrallys has taken steps to identify and disclose any events that could materially affect the company's financial position up to the date the statements were issued.

It is important to note that while a specific schedule is not included, the disclosure of subsequent events is addressed within the notes to the financial statements, providing some level of transparency regarding events that could impact the company's financial health. Franchisees should review these disclosures carefully to understand any potential risks or opportunities that may have arisen after the balance sheet date.