According to Spray Net's 2025 Franchise Disclosure Document, the company's fiscal year ends on December 31. This is based on the independent auditor's report, which includes balance sheets as of December 31, 2024, 2023, and 2022. The report also covers the statements of operations, changes in stockholders' equity, and cash flows for the years ending on those dates.

For a prospective Spray Net franchisee, this means that the company's financial performance is assessed and reported annually, concluding on December 31. Understanding the fiscal year-end is important for reviewing Spray Net's financial statements and assessing the company's financial health and stability. Franchisees may want to align their own accounting practices and business planning with Spray Net's fiscal year for consistency in reporting and analysis.

Furthermore, Exhibit H in the FDD mentions a list of former franchisees that left the Spray Net system in the past fiscal year ending December 31, 2024. This indicates that franchisee turnover and related data are also tracked on a fiscal year basis, providing additional context for understanding the franchise system's performance and stability.