According to Expense Reduction Analysts' 2025 Franchise Disclosure Document, the consolidated financial statements for Expense Reduction Analysts, Inc. and its subsidiaries are included as part of Exhibit B. These statements cover the years ended December 31, 2024, and 2023.

The consolidated financial statements include the consolidated balance sheets, statements of operations, changes in stockholders' equity, and cash flows, along with related notes. These statements provide a comprehensive overview of the company's financial position and performance.

The audit was conducted by CliftonLarsonAllen LLP, and their independent auditors' report expresses their opinion on the fairness of the financial statements in accordance with accounting principles generally accepted in the United States of America. The auditor's report outlines the responsibilities of both the management and the auditors in the preparation and audit of these financial statements.