FDD Talk Daily: Food, Paper, and Direct Labor Costs at Company-Owned Nathan’s Famous Restaurants
Highlights of Nathan’s Famous’ Item 19 Financial Performance Representations (2012 FDD) – Part 2
Food, Paper, and Direct Labor Costs as a Percentage of Sales at Company-Owned Restaurants
- The section below describes the average cost, expressed as a percentage of gross sales, of food, paper, and direct labor (including management and crew) at the franchisor’s four company-owned Nathan’s Famous restaurants that were operated for the company’s entire fiscal year that ended March 25, 2012.
- This section does not include other expenses that all franchisees will incur, such as debt service, income taxes, depreciation and amortization, franchisee-specific expenses such as royalties, investors draws and distributions, and others
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