What was the total amount of Hardees' deferred income tax liabilities, net, in 2024?

According to Hardees's 2025 Franchise Disclosure Document, the total deferred income tax liabilities, net, for 2024 was $$(171,393). This figure represents the net amount of deferred tax liabilities after considering deferred tax assets. Deferred tax liabilities arise from temporary differences between the book value of assets and liabilities and their tax bases. These differences result in taxable amounts in future years when the assets are recovered or the liabilities are settled.

For a prospective Hardees franchisee, understanding deferred tax liabilities is crucial for assessing the company's financial health. A significant net deferred tax liability could indicate that Hardees will have higher tax obligations in the future, which could impact its profitability and, consequently, the financial support and resources available to franchisees. It is essential to consider this figure in conjunction with other financial metrics to gain a comprehensive view of the company's financial position.

It is important to note that deferred tax liabilities are a common element in financial statements and arise from various accounting practices. For Hardees, these liabilities primarily relate to goodwill and other intangible assets, operating lease assets, basis differences in property and equipment, advertising funds, and other items. Franchisees should consult with a financial advisor to fully understand the implications of these deferred tax liabilities on Hardees's long-term financial stability and its potential impact on their investment.