What date signifies when the consolidated financial statements were available to be issued regarding subsequent events for Monicals Pizza?

According to Monicals Pizza's 2025 Franchise Disclosure Document, the company evaluated subsequent events occurring through March 22, 2024. This date signifies when the consolidated financial statements were available to be issued, concerning events requiring recording or disclosure in the company's financial statements.

This date is important because it indicates the cutoff for including any events that occurred after the balance sheet date (December 31, 2024 and 2023) but before the financial statements were issued. These events could materially affect the financial position or results of operations of Monicals Pizza. Therefore, prospective franchisees should be aware of this date to understand the period covered by the financial statements and whether any significant subsequent events could impact the franchise.

It is standard accounting practice to evaluate subsequent events to provide a more complete picture of a company's financial health. The auditor's consent included in the FDD is dated April 24, 2025, which is after the subsequent events evaluation date. This consent confirms that the auditor is aware the financial statements will be used in the Franchise Disclosure Document.