Highlights of Panera Bread’s Item 19 Financial Performance Representations (2012 FDD) – Part 3
Information Regarding Statement of Average Net Profit and EBITDA of Company-Owned Bakery-Cafes
- The Statement of Average Net Profit and EBITDA are based on average results of company-owned Panera Bread Bakery-Cafes and exclude inter-company adjustments made in consolidation. These results should not be considered as the actual or probable results that will be realized by you.
Similarly, prospective franchisees of non-traditional locations should not rely on the foregoing Statement of Average Net Profit and EBITDA since such statement is not relevant to those types of locations. The franchisor makes no claim regarding the actual or potential revenues or profits of non-traditional locations.
- The Statement of Average Net Profit and EBITDA of company-owned Bakery-Cafes consists of the mean averages of 624 company-owned Bakery-Cafes open during the entire fiscal year ending December 27, 2011.
- The Statement of Average Net Profit and EBITDA of company-owned Bakery-Cafes was prepared in accordance with generally accepted accounting principles.
- The Statement of Average Net Profit and EBITDA does not include, among other things, amortization of initial franchise fees or royalties, which a franchisee would have to pay the franchisor, or bank financing charges, which can vary greatly.
- Sales volumes of Panera Bread Bakery-Cafes vary considerably due to a variety of factors, such as:
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