What is the difference in rebates receivable between 2022 and 2024 for Bens Soft Pretzels?
Bens_Soft_Pretzels Franchise · 2025 FDDAnswer from 2025 FDD Document
p, P.C.
Elkhart, IN June 9, 2025
BEN'S SOFT PRETZELS FRANCHISING CORPORATION BALANCE SHEETS
December 31, 2024, 2023, and 2022
| 2024 | 2024 2023 | 2022 | ||||
|---|---|---|---|---|---|---|
| ASSETS | ||||||
| Current assets | ||||||
| Cash and cash equivalents | $ | 542,890 | $ | 487,528 | $ 466,776 | |
| Accounts receivable, net | 255,151 | 116,811 | 125,116 | |||
| Franchise fees receivable | 15,000 | 21,000 | 40,000 | |||
| Related party receivables | 460,463 | 525,533 | 497,538 | |||
| Rebates receivable | 18,548 | 25, |
Source: Item 21 — FINANCIAL STATEMENTS (FDD page 46)
What This Means (2025 FDD)
According to the 2025 FDD, Bens Soft Pretzels' balance sheets include rebates receivable as part of their current assets. As of December 31, 2024, the rebates receivable was $18,548, while on December 31, 2022, it was $20,456.
The difference in rebates receivable between 2022 and 2024 can be calculated by subtracting the 2024 amount from the 2022 amount. This calculation ($20,456 - $18,548) shows a decrease of $1,908 in rebates receivable from 2022 to 2024.
For a prospective franchisee, rebates receivable can be an indicator of vendor relationships and potential cost savings. A decrease in this figure might suggest changes in purchasing patterns, vendor agreements, or the effectiveness of rebate programs. It would be prudent for a potential franchisee to inquire about the nature of these rebates, how they are earned, and any trends or factors that could influence them in the future.