What was the amount of non-refundable deferred franchise fees for City Publications in 2022?

According to City Publications' 2025 Franchise Disclosure Document, the financial statements for the year ended December 31, 2022, were audited by another auditor who expressed an unmodified opinion on those statements on March 15, 2023.

While the audit report confirms that financial statements for 2022 exist and were reviewed, the provided excerpts do not include the actual figures for deferred non-refundable franchise fees for that specific year. The excerpts include tables showing these fees for 2023 and 2024, but not 2022.

To obtain the specific amount of non-refundable deferred franchise fees for City Publications in 2022, a prospective franchisee should directly request a copy of the audited financial statements for that year from the franchisor. This information is crucial for understanding the company's financial performance and how franchise fees are managed.