COSTA VIDA FRESH MEXICAN GRILL

Data Based On: 83 U.S. franchise locations based on monthly profit and loss statements for the entire twelve months of 2024, segmented into Top 20, Middle 43, and Bottom 20 performance tiers.

* Weighted average gross revenue calculated from Table 1 segments: (20 units * $3,214,709 + 43 units * $2,064,961 + 20 units * $1,304,068) / 83 total units = $2,158,661.0. This matches the 'Average Net Sales' in Table 3. Revenue top/bottom quartile are the 'Average Unit Volume' for the Top 20 and Bottom 20 segments, respectively, as these segments represent approximately 24.1% of the total units. Weighted average EBITDAR calculated from Table 1 segments: (20 units * $680,955 + 43 units * $372,814 + 20 units * $103,626) / 83 total units = $382,200.27. EBITDAR margin calculated as average_ebitda / average_gross_revenue = $382,200.27 / $2,158,661.0 = 0.1771. Average net income and average net profit are set to null as they are not explicitly provided and cannot be reliably calculated due to a significant number of missing expenses as noted in the FDD. Best guess profit range is estimated from the average EBITDAR of $382,200.27. EBITDAR is defined as 'Restaurant-level earnings before interest, income taxes, depreciation, amortization, and rent'. Note (10) further identifies 'owners' salaries, debt service, and legal fees' as additional expenses for the franchisee not included in the tables. To estimate a net profit range, these unstated expenses must be considered. For `best_guess_profit_high`, assumed remaining combined expenses (Rent, D&A, Interest, Debt Service, Owners' Salary, Legal Fees) to be an optimistic 8% of Average Unit Volume (AUV) before taxes, which is $172,693 (0.08 * $2,158,661). A 15% tax rate was applied to the remaining profit. Net profit high = ($382,200.27 - $172,693) * (1 - 0.15) = $178,081. For `best_guess_profit_low`, assumed remaining combined expenses to be a conservative 15% of AUV before taxes, which is $323,800 (0.15 * $2,158,661). A 25% tax rate was applied to the remaining profit. Net profit low = ($382,200.27 - $323,800) * (1 - 0.25) = $43,800.