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What was the total of Benihana's current assets as of December 31, 2020?

Benihana Franchise · 2024 FDD

Answer from 2024 FDD Document

inancial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ Plante & Moran PLLC

We served as the Company's auditor from 2018 to 2021.

Boulder, Colorado

March 19, 2021

F-4

THE ONE GROUP HOSPITALITY, INC. CONSOLIDATED BALANCE SHEETS (in thousands, except share information)

| | December 31, 2021 | December 31, 2020 | |----------------------------------------------------------------------

Source: Item 22 — CONTRACTS (FDD pages 73–74)

What This Means (2024 FDD)

According to Benihana's 2024 Franchise Disclosure Document, the company's total current assets as of December 31, 2020, were $34,376. Current assets include cash and cash equivalents, accounts receivable, inventory, other current assets, and due from related parties.

A prospective franchisee should understand the composition and trends of these assets, as they reflect the company's short-term financial health and liquidity. Higher current assets suggest a greater ability to meet short-term obligations.

Specifically, the FDD lists the following components of current assets as of December 31, 2020: Cash and cash equivalents ($24,385), Accounts receivable ($5,777), Inventory ($2,490), Other current assets ($1,348), and Due from related parties ($376). Reviewing these figures in comparison to previous and subsequent years can reveal important trends about Benihana's operational efficiency and financial management.

Disclaimer: This information is extracted from the 2024 Franchise Disclosure Document and is provided for research purposes only. It does not constitute legal or financial advice. Consult with a franchise attorney before making any investment decisions.