According to Itan's 2025 Franchise Disclosure Document, audited financial statements are included. Specifically, the FDD includes audited financial statements for the fiscal years ended December 31, 2024, December 31, 2023, and December 31, 2022. These financial statements are attached to the Disclosure Document as EXHIBIT "G".

This inclusion of multiple years of audited financial statements provides prospective Itan franchisees with a detailed view of the franchisor's financial performance over time. Reviewing these statements can help potential franchisees assess the financial stability and overall health of Itan.

It is standard practice in the franchise industry to include several years of audited financial statements in the FDD. This allows potential franchisees to identify financial trends, assess profitability, and evaluate the franchisor's ability to support its franchisees. Franchisees should carefully examine these statements and consider consulting with a financial advisor to fully understand the implications for their investment.