Where can I find the Consolidated Statements of Income within the Focus Cfo financial statements?

According to Focus Cfo's 2025 Franchise Disclosure Document, the Consolidated Statements of Income, along with other financial statements, are included as part of the audited financial statements. The Independent Auditor's Report states that the audit covers the consolidated balance sheets as of December 31, 2024 and 2023, and the related consolidated statements of income, members' equity, and cash flows for the three years ended December 31, 2024, 2023, and 2022, and the related notes to the consolidated financial statements.

This means that a prospective Focus Cfo franchisee can review the company's financial performance over the past three years, including income, equity, and cash flow, to gain insight into the financial health and stability of the company. These statements are prepared in accordance with accounting principles generally accepted in the United States of America and have been audited by an independent auditor, BHM CPA Group, Inc., providing an additional level of assurance as to their accuracy and reliability.

The inclusion of these audited financial statements is a standard practice in franchise disclosure documents, allowing potential franchisees to make informed decisions. The audit includes assessing the risks of material misstatement of the consolidated financial statements and evaluating the appropriateness of accounting policies used. Furthermore, management is responsible for the preparation and fair presentation of these consolidated financial statements.

Exhibit D of the Franchise Disclosure Document also confirms the inclusion of financial statements. Reviewing these statements is crucial for any potential franchisee to understand Focus Cfo's financial standing and historical performance before making a final investment decision.