Yes, according to the 2025 Spray Net Franchise Disclosure Document, the financial statements are included as part of the document. Specifically, Exhibit C to the Spray-Net Inc. Franchise Disclosure Document is titled "FINANCIAL STATEMENTS."

These financial statements are crucial for prospective franchisees as they provide an overview of Spray Net's financial health. Analyzing these statements can help potential franchisees assess the stability and profitability of the company. This includes reviewing the balance sheets, income statements, and cash flow statements to understand Spray Net's assets, liabilities, revenues, and expenses over the past few years.

Furthermore, the inclusion of an Independent Auditor's Report from Muhammad Zubairy, CPA PC, indicates that the financial statements have been audited. This report expresses an opinion on whether the financial statements present fairly the financial position of Spray Net in accordance with accounting principles generally accepted in the United States of America. This adds a level of credibility and assurance to the financial information provided, which can be valuable for making an informed investment decision.