Where can I find the consolidated financial statements and related notes that should be read in conjunction with Benihana's management's discussion and analysis?

According to Benihana's 2024 Franchise Disclosure Document, Item 7 includes management's discussion and analysis of the consolidated financial condition and results of operations. This discussion should be read along with the consolidated financial statements and related notes, which are included elsewhere in the Annual Report on Form 10-K.

To find the specific location of the consolidated financial statements and related notes, you should refer to the notes to the consolidated financial statements. These notes provide additional details and financial information regarding Benihana's operating segments for the years ended December 31, 2022 and 2021.

Additionally, the report of the independent registered public accounting firm includes an opinion on the financial statements of The ONE Group Hospitality, Inc. and subsidiaries as of December 31, 2023 and 2022. This report covers the consolidated balance sheets, statements of operations and comprehensive income (loss), changes in shareholders' equity, and cash flows, along with related notes, for the two-year period ended December 31, 2023 and 2022.