According to Benihana's 2024 Franchise Disclosure Document, the Corporate segment consists of several components. These include general and administrative costs, stock-based compensation, lease termination expenses, transaction costs, COVID-19 related expenses, and other income and expenses. The Corporate segment also encompasses STK Meat Market, which is an e-commerce platform offering signature steak cuts nationwide, and revenue generated from gift card programs.

In addition, the Corporate segment's total assets primarily include cash and cash equivalents, the Kona Grill tradename, and deferred tax assets. The Chief Executive Officer of Benihana, who is also the Chief Operating Decision Maker, manages the business and allocates resources based on restaurant sales reports and operating segment profit information. This profit information is defined as revenues less operating expenses, related to the company's four operating segments.

Prospective franchisees should understand that the financial performance of the Corporate segment, as described in the FDD, provides context for the overall financial health and strategic decisions of Benihana. While franchisees are directly involved in the operation of their restaurants, the Corporate segment reflects the overhead, strategic initiatives, and other factors that can influence the support and resources available to franchisees.