For Chocolate Bash, what exhibit contains the audited financial statements from 12/31/2023, 12/31/2022 and 12/31/2021?

According to Chocolate Bash's 2024 Franchise Disclosure Document, the audited financial statements from December 31, 2023, December 31, 2022, and December 31, 2021 are found in Exhibit D. Because Chocolate Bash has not been in business for at least three years, the document states that they cannot include all financial statements typically required by the Franchise Rule of the Federal Trade Commission. The inclusion of these statements allows potential franchisees to review the financial health and performance of Chocolate Bash over the past three years, which is a crucial part of their due diligence process.

Exhibit D includes the Chocolate Bash Franchising LLC financial statements for the years ending December 31, 2023, December 31, 2022, and December 31, 2021, along with an independent accountant's audit report. The audit report expresses an opinion on the fairness of the company's financial position, results of operations, and cash flows for those years, in accordance with accounting principles generally accepted in the United States of America.

The financial statements comprise the Balance Sheet as of December 31, 2023, December 31, 2022 & December 31, 2021, the related Profit & Loss Statements, the related Statements of Cashflows, the related Statements of Shareholders' Equity, and the related notes for the twelve-month periods then ended. These statements provide a comprehensive view of Chocolate Bash's financial performance and position, as audited by an independent accountant, offering potential franchisees a degree of assurance regarding the accuracy and reliability of the information.