Does Exhibit A contain the audited financial statements for Epcon Communities as of December 31, 2023?

According to Epcon Communities' 2025 Franchise Disclosure Document, the company's audited financial statements as of December 31, 2022, December 31, 2023, and December 31, 2024, are included in Exhibit A of the document. This indicates that the exhibit contains financial statements for the specified dates, including those as of December 31, 2023.

The inclusion of audited financial statements is a standard practice in franchising, allowing potential franchisees to assess the financial health and stability of the franchisor. Audited statements provide an independent opinion on the fairness of the presentation of the company's financial position, results of operations, and cash flows.

For a prospective Epcon Communities franchisee, reviewing these financial statements is crucial for understanding the franchisor's revenue, expenses, assets, and liabilities. This information can help in evaluating the financial risks and potential rewards associated with investing in an Epcon Communities franchise. The financial statements include consolidated balance sheets, statements of income and changes in member's equity, and cash flow statements, along with related notes, offering a comprehensive view of the company's financial performance.