EAT AT MY RESTAURANT—INVESTOR VIEW

With this case, we review the profitability of several restaurant companies. The restaurant companies reviewed and the year end dates are as follows:

1. Yum Brands, Inc.

(December 30, 2008; December 30, 2007)

‘‘Through the five concepts of KFC, Pizza Hut, Taco Bell, LJS and A & W (the ‘‘Concepts’’) the company develops, operates, franchises and licenses a world system of restaurants which prepare, package and sell a menu of competitively priced food items.’’ 10 K

2. Panera Bread

(December 30, 2008; December 25, 2007)

‘‘As of December 30, 2008, Panera operated and through franchise agreements with 39 franchisee groups, 1,252 cafes.’’ 10 K

3. Starbucks

(September 28, 2008; September 30, 2007)

‘‘Starbucks Corporation was formed in 1985 and today is the world’s leading roaster and retailer of specialty coffee.’’ 10 K

Data   Reviewed

Yum Brands, Inc.

Panera Bread

Starbucks*

 

2008

2007

2008

2007

2008

2007

All inclusive   degree of financial leverage

1.18

1.14

101.46

100.55

115.44

104.01

Diluted   earnings per share before nonrecurring items

$1.96

$1.68

$2.22

$1.79

$0.43

$0.87

Percentage   of earnings retained

66.60%

69.97%

100.00%

100.00%

100.00%

100.00%

Dividend   yield

2.33%

1.17%

0

0

0

0

Price/earnings   ratio

15.77

22.94

22.62

20.32

34.79

30.11

Market   price per share

30.91

38.54

50.22

36.37

14.96

26.2

Required

a. Comment on all the data reviewed for each individual company for 2008 and 2007.

b. Based on the above, which firm would you select?