Does Exhibit A contain the audited financial statements for Epcon Communities as of December 31, 2022?

According to Epcon Communities' 2025 Franchise Disclosure Document, the audited financial statements as of December 31, 2022, are included in Exhibit A. Specifically, Item 21 states that the audited financial statements for December 31, 2022, along with those for December 31, 2023, and December 31, 2024, are attached to the disclosure document as Exhibit A.

This means that a prospective franchisee can review Epcon Communities' financial performance over the past three years, including the balance sheets, income statements, and cash flow statements, to assess the financial stability and profitability of the company. These statements are audited, providing an additional level of assurance regarding their accuracy and reliability.

Reviewing these financial statements is a crucial step in the due diligence process for any potential franchisee. It allows them to understand the franchisor's financial health, revenue trends, and overall business performance, which can inform their decision about investing in an Epcon Communities franchise.