What date signifies when the consolidated financial statements were available to be issued for Epcon Communities?

According to Epcon Communities' 2025 Franchise Disclosure Document, the date on which the consolidated financial statements were available to be issued is determined by the date of the Independent Auditor's Report. Management evaluates subsequent events through this date.

This means that the financial information presented in the FDD reflects all information available up to that specific date. Prospective franchisees should understand that any events occurring after this date would not be included in the financial statements. This is a standard accounting practice to ensure that financial statements are based on the most current and reliable information available at the time of their preparation.

For a potential Epcon Communities franchisee, this is important for assessing the financial health and stability of the company. Knowing the cutoff date for information included in the financial statements helps in understanding the timeliness and relevance of the data. It would be prudent to inquire about any significant events that may have occurred after this date that could impact the company's financial performance.