Earnings Claims of Top Franchises Revealed

Earnings Claims of Top Franchises Revealed

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FDD Talk: Average Gross Sales and Cost of Goods Sold for Toppers Pizza Restaurants (2013 FDD)

by Franchise Chatter on April 12, 2014

in Franchise Earnings, Pizza Franchises



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Highlights of Toppers Pizza’s Item 19 Financial Performance Representations (2013 FDD) – Part 2

Explanatory Notes for Table B – Average Cost of Goods Sold

  • The following contains cost of goods sold information for the fiscal year ended December 30, 2012 for affiliate-owned and independently owned restaurants that were open for the entire fiscal year.
  • Average COGS as a Percentage of Gross Sales. This figure represents the average percentage of Cost of Goods Sold divided by Gross Sales.
  • Number of Restaurants with COGS as a Percentage That Was Less Than Average. This figure represents the number of restaurants in the category (affiliate-owned, independent, or all restaurants) that had a percentage of Cost of Goods Sold that was less than the average for the category of restaurants.

Explanatory Notes for Table C – Average Gross Sales By Sales Range

  • Toppers Pizza Tall Boy ClassicThe following contains certain gross sales information for the fiscal year ended December 30, 2012 for all restaurants that were open for the entire fiscal year.
  • Total Number of Restaurants Open During the Entire Fiscal Year. This figure represents the total number of restaurants (both affiliate-owned and independently owned) that were open for business for the entire 2012 fiscal year with annual 2012 gross sales that fell within the range.
  • Number and Percentage of Restaurants Open During the Entire Fiscal Year That Met or Exceeded the Average. This is the number and percentage of restaurants open during the entire 2012 fiscal year that had Gross Sales (including discounts) that met or exceeded the average gross sales (including discounts) for the fiscal year.

Table B – Average Cost of Goods Sold

Affiliate-Owned Restaurants



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