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Pro Forma financial statements (Balance Sheet and Income Statement) for the next fiscal year, assuming a 10 percent growth rate in sales and Cost of

Pro Forma financial statements (Balance Sheet and Income Statement) for the next fiscal year, assuming a 10 percent growth rate in sales and Cost of Goods Sold (COGS) for the next year.

Complete ratio analysis for the last fiscal year using at least two ratios from each of the following categories:

Liquidity

Financial leverage

Asset management

Profitability

Market value

Debt

Per-Share

Measures of relative value (P/E, P/B)

Activity

Cash Flow

A calculation of Return on Equity (ROE) using the DuPont system.

Assessment of management performance by calculating Economic Value Added (EVA).

Report Date 12/31/2016 12/26/2015 12/27/2014 12/28/2013 12/29/2012
Currency USD USD USD USD USD
Audit Status Not Qualified Not Qualified Not Qualified Not Qualified Not Qualified
Consolidated Yes Yes Yes Yes Yes
Scale Thousands Thousands Thousands Thousands Thousands
Cash & cash equivalents 361425 36142.5 397567.5 260430 208080 256933 252618
Restricted cash 69746 6974.6 76720.6 71917 - - -
Accounts receivable, gross 49290 4929 54219 58769 59790 49761 34890
Allowance for doubtful accounts - accounts receivable 4778 477.8 5255.8 5627 3882 2599 2483
Accounts receivable, net 44512 4451.2 48963.2 53142 55908 47162 32407
Notes & other receivables, gross 41011 4101.1 45112.1 76225 50430 33262 21853
Allowance for doubtful accounts - notes & other receivables 339 33.9 372.9 1007 1278 659 1204
Notes & other receivables, net 40672 4067.2 44739.2 75218 49152 32603 20649
Restricted assets of advertising funds 40338 4033.8 44371.8 38554 34300 31493 31849
Prepaid income taxes 20926 2092.6 23018.6 23899 24861 25699 10825
Prepaid expenses & other current assets 28739 2873.9 31612.9 34664 21101 19746 21769
Total current assets 606358 60635.8 666993.8 557824 442618 461760 419780
Land 34889 3488.9 38377.9 33346 33927 34052 31080
Buildings 50571 5057.1 55628.1 49304 49499 47946 45447
Leasehold improvements 157752 15775.2 173527.2 154479 147996 154491 158797
Softwre, store, production, & other equipment 52922 5292.2 58214.2 53273 49318 - -
Construction in progress 5203 520.3 5723.3 3837 5736 9079 5549
Property & equipment, gross 301337 30133.7 331470.7 294239 286476 288692 290919
Accumulated depreciation 124675 12467.5 137142.5 111625 104415 - -
Property & equipment, net 176662 17666.2 194328.2 182614 182061 182858 181172
Equity method investments 114738 11473.8 126211.8 106878 164493 170644 174823
Goodwill 888272 88827.2 977099.2 889588 891370 891598 891900
Other intangible assets, net 1378720 137872 1516592 1401208 1425797 1452205 1479784
Other assets 62632 6263.2 68895.2 59007 71044 75320 69687
Total assets 3227382 322738.2 3550120.2 3197119 3177383 3234690 3217513
Current portion of long-term debt 25000 2500 27500 25000 3852 5000 26680
Capital lease obligations 589 58.9 647.9 546 506 432 371
Accounts payable 12682 1268.2 13950.2 18663 13814 12445 16256
Liabilities of advertising funds 52271 5227.1 57498.1 50189 48081 49077 45594
Deferred income 35393 3539.3 38932.3 31535 30374 28426 24683
Gift card/certificate liability 207628 20762.8 228390.8 176080 151127 139721 145981
Gift card breakage liability 13301 1330.1 14631.1 23955 25893 14093 -
Accrued salary & benefits 25071 2507.1 27578.1 29540 21632 26713 31136
Accrued legal liabilities 5555 555.5 6110.5 18267 24648 26633 27305
Accrued interest 10702 1070.2 11772.2 9522 8351 9999 13564
Accrued professional costs 2170 217 2387 4814 9381 2938 2996
Franchisee profit-sharing liability 11083 1108.3 12191.3 8406 - - -
Other current liabilities 22756 2275.6 25031.6 22275 17860 28821 18949
Other current liabilities 298266 29826.6 328092.6 292859 258892 248918 239931
Total current liabilities 424201 42420.1 466621.1 418792 355519 344298 353515
Class A-2 Notes 2456250 245625 2701875 2481250 - - -
Debt issuance costs, net of amortization -29252 -2925.2 -32177.2 -35650 - - -
Total debt 2426998 242699.8 2669697.8 2445600 1810933 - -
Less current portion of long-term debt 25000 2500 27500 25000 3852 5000 26680
Long-term debt, net 2401998 240199.8 2642197.8 2420600 1807081 1818609 1823278
Capital lease obligations 7550 755 8305 7497 7575 6996 7251
Unfavorable operating leases acquired 11378 1137.8 12515.8 12975 14795 16834 19061
Deferred income 12154 1215.4 13369.4 15619 14935 11135 15720
Deferred income taxes, net 461810 46181 507991 476510 540339 561714 569126
Other long-term liabilities 71549 7154.9 78703.9 65869 62189 62816 79587
Total long-term liabilities 2966439 296643.9 3263082.9 2999070 2446914 2478104 2514023
Common stock 91 9.1 100.1 92 104 107 106
Additional paid-in capital 807492 80749.2 888241.2 876557 1093363 1196426 1251498
Treasury stock, at cost 1060 106 1166 1075 - 10773 -
Retained earnings (accumulated deficit) -945797 -94579.7 -1040376.7 -1076479 -711531 -779741 -914094
Effect of foreign currency translation -23019 -2301.9 -25320.9 -20459 -13738 5 14914
Gain (loss) on interest rate swaps 1144 114.4 1258.4 2443 3716 6085 -1655
Other accumulated other comprehensive income (loss) -2109 -210.9 -2319.9 -2030 -1081 -1653 -1632
Accumulated other comprehensive income (loss) -23984 -2398.4 -26382.4 -20046 -13977 1339 9141
Total stockholders' equity (deficit) of Dunkin' Brands Group, Inc. -163258 -16325.8 -179583.8 -220951 367959 407358 346651
Total stockholders' equity (deficit) -163258 -16325.8 -179583.8 -220743 367959 407358 349975

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