Are the Epcon Communities financial statements presented for the years ending December 31?

According to Epcon Communities' 2025 Franchise Disclosure Document, the consolidated balance sheets are presented as of December 31, 2024 and 2023. The related consolidated statements of income, changes in member's equity, and cash flows are also presented for the years then ended. This indicates that Epcon Communities' financial reporting follows a calendar year-end for these specific financial statements.

Specifically, the independent auditor's report confirms that the audit covers the financial position of Epcon Communities as of December 31 for the stated years. This is a standard practice, as it provides a clear snapshot of the company's financial health at the close of the year. The notes to the consolidated financial statements also reiterate that the information presented is as of December 31, 2024 and 2023.

For a prospective franchisee, this consistency in reporting periods is beneficial. It allows for easier comparison of Epcon Communities' financial performance over time. Furthermore, knowing that the financial statements align with the calendar year simplifies the process of integrating this data with personal or business financial planning, which often follows the same annual cycle.