According to the 2025 Focus Cfo Franchise Disclosure Document, the audited consolidated financial statements can be found in Exhibit D. Specifically, Exhibit D to the Disclosure Document contains the Audited Financial Statements, including 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. The inclusion of these statements is a standard practice in franchising, allowing potential franchisees to assess the financial health and stability of the franchisor before making an investment.

Prospective franchisees should carefully review these financial statements and notes, paying close attention to revenues, expenses, assets, liabilities, and equity. It is also advisable to consult with a financial advisor or accountant to fully understand the implications of these statements and how they might impact the franchisee's investment and future business operations with Focus Cfo.