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Whether you decide to share unit financial statements or not, you are required to submit financial statements for your franchise offering company. This is most likely a separate holding company, not the company under which you operate the business you are franchising.
Item 21 of the Uniform Franchise Offering Circular (UFOC) is a listing of your financial statements. You will indicate whether they are audited and who prepared them. If they are un-audited and internally prepared, you will indicate that. The minimum required statement is an un-audited Summary Balance Sheet.
If audits are necessary (based on requirements of the state in which you are selling the franchise) the minimum required statements are a Balance Sheet, Statement of Changes in Stockholders' Equity, Statement of Income and Statement of Cash Flows. Misrepresenting financial statements could result in the Franchise Agreement being voided.