According to Focus Cfo's 2025 Franchise Disclosure Document, the audited financial statements are located in Exhibit D. This exhibit includes the consolidated financial statements for December 31, 2024, 2023, and 2022. These statements provide a detailed overview of Focus Cfo's financial performance and position over the past three years.

For a prospective franchisee, reviewing these financial statements is crucial for assessing the financial health and stability of Focus Cfo. The audited statements offer an independent opinion on the fairness of the company's financial presentation, giving potential franchisees confidence in the accuracy of the reported figures. This allows them to make informed decisions about investing in a Focus Cfo franchise.

Specifically, Exhibit D will include the consolidated balance sheets, statements of income, statements of members' equity, and statements of cash flows, along with related notes. These documents provide insights into Focus Cfo's assets, liabilities, revenues, expenses, and cash management practices. Understanding these financial aspects can help a franchisee evaluate the potential risks and rewards associated with the franchise opportunity.

It is important for prospective franchisees to carefully examine these statements and consider seeking professional advice from an accountant or financial advisor to fully understand the implications of Focus Cfo's financial performance. This due diligence is a standard practice in the franchise industry, ensuring that franchisees are well-informed before making a significant investment.