What was the total value of Hardees' deferred income tax liabilities, net, in 2025?

According to Hardees's 2025 Franchise Disclosure Document, the company's total deferred income tax liabilities, net, amounted to a deficit of $159,524 in 2025. This figure represents the net balance after considering both deferred tax assets and deferred tax liabilities. In comparison, the deferred income tax liabilities, net, were a deficit of $171,393 in 2024.

Deferred income taxes arise from temporary differences between the tax basis of an asset or liability and its reported amount in the financial statements. These differences result in taxable or deductible amounts in future years when the related assets are recovered or liabilities are settled. A net deferred tax liability, as in Hardees's case, indicates that the company expects to pay more in taxes in the future due to these temporary differences.

For a prospective Hardees franchisee, understanding these figures is crucial for assessing the financial health and tax planning strategies of the company. While deferred tax liabilities are not immediate cash obligations, they can impact future profitability and cash flow. Franchisees should consult with financial advisors to understand the implications of these deferred tax liabilities on their investment and business operations.

It's important to note that deferred tax positions can change significantly from year to year due to changes in tax laws, business operations, and accounting estimates. Therefore, franchisees should regularly review Hardees's financial statements and tax disclosures to stay informed about the company's tax position and potential future tax liabilities.