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AN EXCERPT FROM CPA MOMS FDD ITEM 19
The following tables show the historical reported information for the 4 franchisees (each an “Operational Franchisee”) that were open and operating for the entire year January 1, 2021, to December 31, 2021. This Item 19 does not include information for 3 franchisees that were not open the entire 2021 calendar year (2 of which had not opened during 2021 and a 3rd was opened for part of the 2021).
Table 1 below represents actual Gross Billings collected cumulatively for the first 12 months after the opening date (“Open Date”) for the 4 Operational Franchisees. Licensed Owners are permitted to maintain a part-time (PT) or full-time (FT) job in addition to the Franchised Business for up to 12 months from opening date of the franchise. Included in Table 1 is information regarding each Licensed Owner work status and children.
Table 1—First 12 Months’ Gross Billings
| Franchise # | Licensed Owner Profile During First Year After Open Date | 1st 12 Months’ Gross Billings |
| 1 | FT Licensed Owner, 3 children under 5 yrs. old | $132,835 |
| 2 | PT Licensed Owner, plus FT job for 10 months after Open Date, 2 children over 19 yrs. old | $92,155 |
| 3 | PT Licensed Owner, plus FT job for 7.5 months after Open Date, 2 children under 1 yrs. old | $80,795 |
| 4 | FT Licensed Owner, 2 children under 4 yrs. old | $244,035 |
For all franchised outlets that were open and operating for the entire year January 1, 2021, to December 31, 2021, the average Gross Billings during the first 12 months following their “open date” was $137,455, and 1 out of the 4 (or 25%) of these franchised outlets achieved this $137,455 average. A NEW FRANCHISEE’S INDIVIDUAL RESULTS MAY DIFFER FROM THE RESULT STATED.
Table 2 below provides information on the 4 Operational Franchisees’ Gross Billing collected for calendar years 2020 and 2021.
Table 2– Gross Billings Collected During Calendar Year
| Franchise # | Open Date | 2020 | 2021 |
| 1 | June 15, 2020 | $33,660 | $191,005 |
| 2 | July 13, 2020 | $21,550 | $137,280 |
| 3 | November 16, 2020 | $1,550 | $89,155 |
| 4 | November 1, 2020 | $12,140 | $269,325 |
The average Gross Billings for 2021 for all franchised outlets that were open and operating throughout the entire 2021 year was $171,691; 2 out of the 4 (or 50%) of these franchised outlets achieved this $171,691 average. A NEW FRANCHISEE’S INDIVIDUAL RESULTS MAY DIFFER FROM THE RESULT STATED.
General Notes, Assumptions, and Bases for Both Tables:
- “Gross Billings” means the total of all revenue and income from the sale of all accounting and tax services offered by your CPA MOMS Business.
- All of the Operational Franchisees took advantage of our lead generation services. Franchisees who do not use these services may have lower Gross Billings than reported above.
- These tables do not reflect the costs of sales, operating expenses, or other costs or expenses that must be deducted from the gross revenue or gross sales figures to obtain your net income or profit. It also does not reflect ongoing fees like Royalty, Billing Service Fees, Lead Generation Service Fees, Technology Fees, and other ongoing fees.
These figures are only estimates of what we think you may sell or earn. Your individual results may differ. There is no assurance that you’ll sell or earn as much.
Please review Item 19 of our Franchise Disclosure Document dated April 15, 2022 for more information.
This information is not intended as an offer to sell, or the solicitation of an offer to buy, a franchise. It is for informational purposes only.
Currently, the following states regulate the offer and sale of franchises: California, Hawaii, Illinois, Indiana, Maryland, Michigan, Minnesota, New York, North Dakota, Oregon, Rhode Island, South Dakota, Virginia, Washington, and Washington. If you are a resident of or want to locate a franchise in one of these states, we will not offer you a franchise unless and until we have complied with applicable pre-sale registration and disclosure requirements in your state. Franchise offerings may be made only through delivery of a Franchise Disclosure Document. MAKANA BRANDS LLC; 340 S. Lemon Ave., Suite 9207, Walnut, CA 91789; (877) CPA-MOMS.