Are the audited financial statements for Epcon Communities attached to the disclosure document?

According to Epcon Communities' 2025 Franchise Disclosure Document, the financial statements for Epcon Communities Franchising, LLC are included as Exhibit A. The disclosure document I received was dated April 11, 2025, and it lists the exhibits that are included.

The inclusion of financial statements is a standard practice in franchise disclosure, allowing potential franchisees to review the franchisor's financial health. These statements are audited, providing an additional level of assurance.

The financial statements include consolidated balance sheets as of December 31, 2024 and 2023, and the related consolidated statements of income and changes in member's equity and cash flows for the years then ended, and the related notes to the consolidated financial statements. The auditor's opinion states that the financial statements present fairly the financial position of the company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.