How much was the depreciation and amortization for Ben Jerrys in 2023?

According to Ben Jerrys's 2025 Franchise Disclosure Document, the depreciation and amortization expenses for 2023 were $152,000. This figure is part of the adjustments made to reconcile net profit (loss) to net cash provided by operating activities in the consolidated statements of cash flows.

Depreciation and amortization are accounting methods used to allocate the cost of tangible assets (like equipment) and intangible assets (like patents or trademarks) over their useful lives. For a Ben Jerrys franchisee, understanding these non-cash expenses is crucial because they impact the company's reported profitability. While depreciation and amortization don't represent actual cash outflows, they reduce the company's taxable income, which can affect its tax liabilities.

Prospective franchisees should note that this figure reflects the depreciation and amortization for Ben & Jerry's Franchising, Inc. and its subsidiary as a whole, not for individual franchise locations. Individual franchisees will also have their own depreciation and amortization expenses related to the assets they own, such as equipment and leasehold improvements. These expenses will vary depending on the franchisee's specific investments and accounting practices.

Reviewing the consolidated statements of cash flows and related notes can provide valuable insights into Ben Jerrys's financial performance and how non-cash expenses like depreciation and amortization contribute to the overall financial picture. Franchisees should consult with a financial advisor to understand the implications of these expenses for their own businesses.