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What was the total number of Benihana shares at the balance on January 1, 2021?

Benihana Franchise · 2024 FDD

Answer from 2024 FDD Document

For the year ended December 31,
2022 2021
Revenues:
Owned restaurant net revenue $ 300,859 $ 264,404
Management, license and incentive fee revenue 15,779 12,774
Total revenues 316,638 277,178
Cost and expenses:
Owned operating expenses:
Owned restaurant cost of sales 75,365 67,468
Owned restaurant operating expenses 174,689 144,529
Total owned operating expenses 250,054 211,997
General and administrative (including stock-based compensation of $3,985 and
$3,618 for the years ended December 31, 2022 and 2021, respectively) 29,081 25,573
Depreciation and amortization 12,134 10,790
COVID-19 related expenses 2,534 5,821
Transaction costs 123 160
Lease termination expenses 257 1,912
Agreement restructuring expenses 503
Pre-opening expenses 5,519 1,037
Write-off of trademark costs and other 630
Total costs and expenses 300,332 257,793
Operating income 16,306 19,385
Other expenses (income), net:
Interest expense, net of interest income 2,113 3,780
Loss on early debt extinguishment 600
Gain on CARES Act Loan Forgiveness (18,529)
Total other expenses (income), net 2,113 (14,149)
Income before provision for income taxes 14,193 33,534
Provision for income taxes 874 1,586
Net income 13,319 31,948
Less: net (loss) income attributable to noncontrolling interest (215) 600
Net income attributable to The ONE Group Hospitality, Inc. $ 13,534 $ 31,348
Currency translation (loss) gain (224) 1
Comprehensive income attributable to The One Group Hospitality, Inc. $ 13,310 $ 31,349
Net income attributable to The ONE Group Hospitality, Inc. per share:
Basic net income per share $ 0.42 $ 1.01
Diluted net income per share $ 0.40 $ 0.93
Shares used in computing basic income per share 32,400,515 31,155,224
Shares used in computing diluted income per share 33,871,797 33,794,344

**THE ONE GROUP HOSPITALITY, INC. CONSOL

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

What This Means (2024 FDD)

According to Benihana's 2024 Franchise Disclosure Document, the total number of shares at the balance on January 1, 2021, was 29,083,183. The par value was $3. The additional paid-in capital was $46,538. The retained earnings were $(20,716). The accumulated other comprehensive loss was $(2,646). The total stockholders' equity was $23,179. The noncontrolling interests were $(1,200). The total equity was $21,979.

For a prospective Benihana franchisee, understanding the share structure and equity is crucial for assessing the financial health and stability of the franchisor. The number of shares outstanding can influence decisions related to dividends, stock splits, and potential acquisitions. Monitoring these figures over time, as presented in the FDD, can provide insights into the company's capital management strategies.

Furthermore, the changes in equity components such as retained earnings and paid-in capital reflect the profitability and investment activities of Benihana. A consistent increase in retained earnings typically indicates strong financial performance, while fluctuations in paid-in capital may signal new equity issuances or stock repurchases. Reviewing these trends helps potential franchisees evaluate the financial risks and opportunities associated with investing in a Benihana franchise.

It is important to note that while the FDD provides historical data, future performance may vary. Prospective franchisees should consult with financial advisors and conduct thorough due diligence to assess the current financial condition of Benihana and its potential impact on their investment.

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.