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Reformulation

Panera Bread Co. Reformulation. Yiwen Lin. Consolidated Balance Sheets. A mounts in thousands. Consolidated Income Statements. A mounts in thousands. Computation of NEA. Assumptions. Cash: Assume use 1/52 week, equivalent to 2% of net sales

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Reformulation

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  1. PaneraBreadCo. Reformulation YiwenLin

  2. Consolidated Balance Sheets Amountsinthousands

  3. Consolidated Income Statements Amountsinthousands

  4. ComputationofNEA

  5. Assumptions Cash: Assume use 1/52 week, equivalent to 2% of net sales A/R: Combine trade accounts receivable and other A/R together Prepaid expense and other: May be combination of enterprise activities and financing activities. Deferred income taxes: Given current limited focus on the information reported in the B/S, we assume that deferred taxes should be included in enterprise operations Deposits and other assets: May be combination of enterprise activities and financing activities. Deferred rent: Reasonable assumption that this item would be included as enterprise operation. Other LT liabilities: More information is needed given that we do not know the components of this item.

  6. Computation of NFL

  7. Computation of EPAT

  8. All pre-opening expenses directly associated with the opening of new bakery-cafe locations, which consists primarily of pre-opening rent expense, labor, and food costs incurred during in-store training and preparation for opening, but exclude manager training costs which are included in labor expense in the Consolidated Statements of Comprehensive Income, are expensed when incurred. • Other income/expense: Assumed to be an enterprise income/expense item for now, needs further research Assumptions

  9. Computation of FEAT

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