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Panera Bread Co. Use Excel to compile Indirect Statement of Cash Flows, Common-Size Income Statement and Financial Ratios for each year. How do you assess the strength of Panera's marketing? What have been the key drivers for Panera's cash flow from operations? Is this company liquid? Is this an asset intensive business? Why or why not? Is the leverage risk high? What is the source of Panera's profitability? Is it good? 2003 2004 2005 2006 2007-Est. Revenue Cost of goods sold Bakery-caf Dough sold to franchisees Depreciation 363,702 479,139 640,275 828,971 1,050,000 210,822 54,967 18,304 288,706 65,627 25,298 399,760 75,036 33,011 542,916 85,618 44,166 738,000 86,000 60,000 General & administrative 31,502 38,735 50,240 63,502 78,000 Operating profit 315,595 48,107 418,366 60,773 558,047 82,228 736,202 92,769 962,000 88,000 Interest expense Pretax profit 48 48,059 18 60,755 50 82,178 92 92,677 150 87,850 Tax Net income 17,629 30,430 22,175 38,580 29,995 52,183 33,827 58,850 31,500 56,350 602 741 877 1,027 1,230 Number of bakery-cafes. 2003 2004 2005 2006 2007-Est. Cash & short-term invest. Accounts receivable Inventory 51,421 12,394 4,350 58,054 17,256 5,398 60,651 25,158 7,358 72,122 30,919 8,714 Prepaids & deferred taxes Current assets 3,887 72,052 3,905 84,613 9,607 102,774 15,863 127,618 150,000 146,362 201,725 268,809 345,977 430,000 38,421 38,334 66,084 69,014 110,000 256,835 324,672 437,667 542,609 690,000 8,072 5,840 4,422 5,800 Accrued exp. & def. revenue Current liabilities 37,571 45,643 49,865 55,705 82,443 86,865 103,810 109,610 130,000 Deferred rent & other liabs. 13,616 27,604 33,824 35,333 45,000 Total liabilities 59,259 83,309 120,689 144,943 175,000 Equity Total liabilities 197,576 256,835 241,363 324,672 316,978 437,667 397,666 542,609 Property, plant & equipment Goodwill & other assets Toral Accounts payable Financial Ratio Liquidity Current Ratio: Quick Ratio: Account Payable Days: Profitability ROE ROA Gross Profit Marrgin Operating Mar. Net Profit Mar Efficiency Total Asset Turnover Aveg. Cash Collection Inventory Days Fixed Asset turnover Leverage Debt/Equity Time interest earned Cash conversation 2003 2004 2005 2006 Common Sized Income Statement 2003 2004 2005 2006 Revenue Cost of goods sold Bakery-caf Dough sold to franchisees Depreciation 86.77% 57.97% 15.11% 8.68% 87.32% 60.26% 13.70% 8.76% 87.16% 62.44% 11.72% 8.26% 88.81% 65.49% 10.33% 8.13% General & administrative 8.66% 59.02% 66.95% 74.17% Operating profit 13.23% 156.89% Interest expense Pretax profit 0.02% 99.90% 0.00% 99.97% 0.01% 99.94% 0.01% 99.90% 4.85% 8.37% 4.63% 8.05% 4.68% 8.15% 4.08% 7.10% Tax Net income Cash Flows Statement 2003-2004 163.67% 146.09% 2004-20052005-2006 CFO Net Income Deperciation Account receivale Inventory Goodwill & other assets 30,430 25,298 (4,862) (1,048) 52,183 33,011 (7,902) (1,960) 58,850 33,011 (5,761) (1,356) Prepaid & defered taxes Accounts payable (18) (2,232) (5,702) (1,418) (6,256) 1,378 (12,294) 32,578 (21,367) 35,274 100,790 58,499 Gross Fixed Assets (55,363) (67,084) (77,168) Total CFI CFF (55,363) (67,084) (77,168) Deferred rent & other liabs. 13,988 6,220 1,509 Dividened (5,207) (23,432) (21,838) Total CFF 8,781 (17,212) (20,329) (11,308) 33,706 (18,669) Accrued expe. &def. Revenue Total CFO CFI Change In Cash 2007-Est. Panera Bread Co. Use Excel to compile Indirect Statement of Cash Flows, Common-Size Income Statement and Financial Ratios for each year. How do you assess the strength of Panera's marketing? What have been the key drivers for Panera's cash flow from operations? Is this company liquid? Is this an asset intensive business? Why or why not? Is the leverage risk high? What is the source of Panera's profitability? Is it good? 2003 2004 2005 2006 2007-Est. Revenue Cost of goods sold Bakery-caf Dough sold to franchisees Depreciation 363,702 479,139 640,275 828,971 1,050,000 210,822 54,967 18,304 288,706 65,627 25,298 399,760 75,036 33,011 542,916 85,618 44,166 738,000 86,000 60,000 General & administrative 31,502 38,735 50,240 63,502 78,000 Operating profit 48,107 60,773 82,228 92,769 88,000 Interest expense Pretax profit 48 48,059 18 60,755 50 82,178 92 92,677 150 87,850 Tax Net income 17,629 30,430 22,175 38,580 29,995 52,183 33,827 58,850 31,500 56,350 602 741 877 1,027 1,230 Number of bakery-cafes. 2003 2004 2005 2006 2007-Est. Cash & short-term invest. Accounts receivable Inventory 51,421 12,394 4,350 58,054 17,256 5,398 60,651 25,158 7,358 72,122 30,919 8,714 Prepaids & deferred taxes Current assets 3,887 72,052 3,905 84,613 9,607 102,774 15,863 127,618 150,000 146,362 201,725 268,809 345,977 430,000 38,421 38,334 66,084 69,014 110,000 256,835 324,672 437,667 542,609 690,000 8,072 5,840 4,422 5,800 Accrued exp. & def. revenue Current liabilities 37,571 45,643 49,865 55,705 82,443 86,865 103,810 109,610 130,000 Deferred rent & other liabs. 13,616 27,604 33,824 35,333 45,000 Total liabilities 59,259 83,309 120,689 144,943 175,000 Equity Total liabilities 197,576 256,835 241,363 324,672 316,978 437,667 397,666 542,609 Property, plant & equipment Goodwill & other assets Toral Accounts payable Financial Ratio Liquidity Current Ratio: Quick Ratio: Account Payable Days: Profitability ROE ROA Gross Profit Marrgin Operating Mar. Net Profit Mar Efficiency Total Asset Turnover Aveg. Cash Collection Inventory Days Fixed Asset turnover Leverage Debt/Equity Time interest earned Cash conversation