According to Benihana's 2024 Franchise Disclosure Document, the company's total deferred tax assets, net, as of December 31, 2023, were $14,757. This figure reflects the net amount of deferred tax assets, which are assets recognized on a company's balance sheet that are expected to reduce taxable income in future years.

Deferred tax assets typically arise from temporary differences between the book (accounting) and tax values of assets and liabilities. These differences can result from items such as depreciation methods, accrued expenses, or net operating loss carryforwards. The "net" designation indicates that this amount has been adjusted to account for any valuation allowances, which are reductions in the carrying value of deferred tax assets if it is more likely than not that some portion or all of the deferred tax assets will not be realized.

For a prospective Benihana franchisee, understanding deferred tax assets may not directly impact day-to-day operations. However, it is a component of the overall financial health of the franchisor. A significant change in deferred tax assets from year to year could signal changes in the company's tax strategies, profitability, or accounting practices, which could indirectly affect franchisees. Reviewing these figures in the context of Benihana's complete financial statements can provide a more comprehensive view of the company's financial position.