According to Degree Wellness's 2025 Franchise Disclosure Document, the audited balance sheet included is as of December 31, 2024. The auditor's report covers the financial statements, including the balance sheet as of this date, along with statements of earnings, members' equity (deficit), and cash flows for the period from April 1, 2024, through December 31, 2024. The auditor's report was issued on March 24, 2025.

This means that prospective Degree Wellness franchisees are provided with a snapshot of the company's financial position at the close of 2024, along with an overview of its financial activities during the period from April to December of that year. This information is crucial for potential franchisees to assess the financial health and stability of Degree Wellness before making an investment decision. The inclusion of an independent auditor's report adds credibility to these financial statements, as it indicates that a qualified professional has reviewed and verified the accuracy of the information presented.

Furthermore, the FDD notes that the financial statements and related disclosures include evaluation of events up through and including March 24, 2025, which is the date the financial statements were available to be issued. This indicates that Degree Wellness considered any events that occurred after the balance sheet date but before the financial statements were released, providing a more complete picture of the company's financial standing. This is a standard practice in financial reporting, ensuring that any significant events that could impact the company's financial position are disclosed to potential investors.