As of what date are the audited consolidated financial statements for Focus Cfo included in Exhibit D?

According to Focus Cfo's 2025 Franchise Disclosure Document, the audited consolidated financial statements included in Exhibit D are as of December 31, 2024, 2023, and 2022. This means that the financial performance and position of Focus Cfo are presented for the three fiscal years leading up to the disclosure date. The inclusion of three years' worth of financial statements allows prospective franchisees to review trends and assess the financial stability and performance of the company over time.

These financial statements offer insights into Focus Cfo's revenues, expenses, assets, liabilities, and equity. A prospective franchisee can use this information to evaluate the company's profitability, liquidity, and solvency. Analyzing these statements can help in understanding how the company has performed historically and in projecting potential future performance.

It is important for potential franchisees to carefully review these audited financial statements with a financial advisor or accountant. Understanding the financial health of Focus Cfo is crucial in making an informed decision about investing in a franchise. The auditor's report, also included, provides an independent opinion on the fairness of the presentation of the financial statements, adding another layer of assurance.