As of what dates are BPCNA's audited consolidated balance sheets presented for Petro Stopping Center?

According to Petro Stopping Center's 2025 Franchise Disclosure Document, BPCNA's audited consolidated balance sheets are presented as of December 31, 2024, and December 31, 2023. These balance sheets are part of a larger set of financial statements. These statements also include consolidated statements of profit and loss, comprehensive income, changes in stockholders' equity, and cash flows for the years ended December 31, 2024, 2023, and 2022.

These audited financial statements offer prospective Petro Stopping Center franchisees insight into the financial health and performance of BPCNA, the entity that guarantees Petro Franchise's performance. By reviewing these statements, potential franchisees can assess the company's assets, liabilities, equity, profitability trends, and cash flow management over the stated three-year period.

The inclusion of several years' worth of data allows for trend analysis, which can be more informative than a single year's snapshot. The statements are prepared following IFRS Accounting Standards, ensuring a degree of standardization and comparability. These statements are crucial for making informed investment decisions and understanding the financial stability of the entity backing the franchise.