According to the 2024 Franchise Disclosure Document, Chocolate Fish Coffee's audited opening balance sheet is dated as of December 31, 2023. Because Chocolate Fish Coffee has not been in business for at least three years, the FDD does not include all financial statements typically required by the Franchise Rule of the Federal Trade Commission. Instead, Exhibit D of the FDD contains the audited opening balance sheet.

Prospective franchisees should review this balance sheet carefully to understand the financial position of Chocolate Fish Coffee as of that date. The balance sheet provides a snapshot of the company's assets, liabilities, and equity at a specific point in time, offering insights into its financial health and stability.

It is important to note that the balance sheet only reflects the company's financial position as of December 31, 2023, and may not be indicative of its current financial condition. Franchisees should also consider other factors, such as the company's revenue, expenses, and cash flow, when evaluating the financial viability of the franchise opportunity. Consulting with a financial advisor is recommended to fully understand the implications of the financial statements.