What components are included in the financial statement of Jeni's Splendid Ice Creams Franchise, LLC (Cream) according to the table of contents?

According to Cream's 2025 Franchise Disclosure Document, the financial statements for Jeni's Splendid Ice Creams Franchise, LLC, are included as Exhibit D. The financial report provided is as of May 29, 2025.

Additionally, the FDD includes an Independent Auditor's Report. This report contains the auditor's opinion on the financial statement, confirming that it presents fairly the financial position of the company as of May 29, 2025, in accordance with generally accepted accounting principles in the United States of America. The report also details the responsibilities of both the management and the auditor in preparing and auditing the financial statement, respectively.

Furthermore, the financial statement includes notes that provide additional information and context. These notes cover aspects such as the nature of the business, significant accounting policies, cash and cash equivalents, income taxes, commitments and contingencies, related party relationships, use of estimates, and subsequent events. For example, Note 1 describes the company's organization in Ohio on April 16, 2025, and its purpose to franchise and develop the Jeni's franchising system. Note 2 discusses the basis of presentation, cash holdings, and income tax treatment. Note 3 mentions the initial equity contribution from the Parent company.