As of what date are the consolidated balance sheets presented for Chick Fil A?

According to Chick Fil A's 2025 Franchise Disclosure Document, the consolidated balance sheets are presented as of December 31, 2024 and 2023. These balance sheets offer a snapshot of the company's financial position at the close of these two years, providing a comparative view of Chick Fil A's assets, liabilities, and equity. This information is crucial for assessing the company's financial health and stability.

The report includes not only the balance sheets but also related consolidated statements of comprehensive earnings, stockholders' equity, and cash flows for the three years leading up to December 31, 2024, specifically covering 2024, 2023, and 2022. This comprehensive financial overview allows potential franchisees and investors to analyze Chick Fil A's performance over time, identify trends, and evaluate the company's profitability and cash management strategies.

The inclusion of these audited consolidated financial statements as an exhibit to the FDD underscores Chick Fil A's commitment to transparency and regulatory compliance. Prospective franchisees can use this information, along with the accompanying notes, to make informed decisions about investing in a Chick Fil A franchise. The audit report from independent auditors further validates the reliability of these financial statements, assuring potential investors that the information has been thoroughly reviewed and presented fairly in accordance with accounting principles.