What financial statements are included in Exhibit D for Petro Stopping Center?

According to Petro Stopping Center's 2025 Franchise Disclosure Document, Exhibit D contains BPCNA's audited consolidated balance sheets as of December 31, 2024, and December 31, 2023. Additionally, it includes related 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. The exhibit also encompasses the related notes to the consolidated financial statements.

These financial statements provide a comprehensive overview of BPCNA's financial performance and position over the specified periods. Prospective franchisees can use this information to assess the financial stability and performance of Petro Stopping Center's parent company. Understanding these statements is crucial for evaluating the overall financial health of the organization behind the franchise.

Furthermore, the FDD mentions that BPCNA guarantees Petro Franchise's performance under the terms and conditions of the Guaranty of Performance, which is attached as Exhibit H. This guarantee can offer additional security to franchisees, as it indicates that the parent company is willing to back the financial obligations of the franchise system.