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Sample Financial Statement

ROBEKS FRANCHISE CORP. (A WHOLLY-OWNED SUBSIDIARY OF ROBEKS CORPORATION)

FINANCIAL STATEMENTS FOR THE 52 WEEKS ENDED DECEMBER 25,2005

ROBEKS FINANCIAL STATEMENTS (3-21-06) (Amended 4-14-06)

TABLE OF CONTENTS

Page

INDEPENDENT AUDITORS' REPORT                                                                            1

FINANCIAL STATEMENTS

Balance Sheet                                                                                                          2

Statement of Operations                                                                                             3

Statement of Stockholder's Equity                                                                                4

Statement of Cash Flows                                                                                            5

NOTES TO FINANCIAL STATEMENTS                                                                       6-10

ROBEKS FINANCIAL STATEMENTS (3-21-06) (Amended 4-14-06)

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INDEPENDENT AUDITORS' REPORT

To the Stockholder

ROBEKS FRANCHISE CORP.

Manhattan Beach, California

We have audited the accompanying balance sheet of Robeks Franchise Corp. (a wholly-owned subsidiary of Robeks Corporation) (the "Company") as of December 25,2005 and the related statement of operations and stockholder's equity and cash flows for the 52 weeks ended December 25, 2005. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 25, 2005, the results of its operations and its cash flows for the 52 weeks ended December 25, 2005 in conformity with accounting principles generally accepted in the United States of America.

As discussed in Note 6 to the financial statements, certain errors resulting in an understatement of current assets and stockholder's equity and an overstatement of current liabilities and net loss were discovered by management of the Company subsequent to year end. Accordingly, adjustments have been made to the previously issued financial statements.

February 3, 2006,

except for Note 6 which is dated April 11,2006 Los Angeles, California

1310.478.4148 www.rbz.com f 310.312.0358

ROBEKS FrNANCIAL STATEMENTS (3JiTO&S&WHIJ¹' " ^Fl°°^{r L<K An}9^ele5' ^M* '0025-1586

The original file could not be completely converted to text. Below is an excerpt from the file. The original file can be downloaded at the link above.