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Tim Hortons Inc. (THI)
Exchange: Toronto Stock Exchange
$ 56.050
Jun 18, 2013, 6:16 PM EDT
Change: 2.17 (4.03%)
Volume: 1,037,391

Day Low
55.000
Day High
56.110
45.110
58.850
Tim Hortons Inc. Announces Second Quarter Results

(All amounts in Canadian dollars)

                      Revenues up 14.4%
             Same-store Sales Momentum Continues

             Financial and Operational Highlights
             ------------------------------------

-------------------------------------------------------------------------
                                              July 1,   July 2,     %
Second Quarter Ended                            2007      2006    Change
-------------------------------------------------------------------------
Revenues                                     $ 465.3   $ 406.8     14.4%
Operating Income                             $ 106.3   $  98.5      8.0%
Effective Tax Rate                             33.8%     19.8%       n/a
Net Income                                   $  67.2   $  76.3   (11.9)%
EPS                                          $  0.36   $  0.39    (7.7)%
Fully Diluted Shares                           189.3     193.3    (2.1)%
-------------------------------------------------------------------------
    $ million except EPS. Fully diluted shares in millions.


Second-Quarter Same-Store Sales Summary
-------------------------------------------------------------------------
                                    Q2 2007   Q2 2006   2007 YTD 2006 YTD
-------------------------------------------------------------------------
Canada                                6.5%      6.1%      6.4%      7.3%
U.S.                                  3.8%      8.4%      3.9%      9.1%
-------------------------------------------------------------------------
    As of July 1, 2007, 99% of the Company's stores in Canada and 86% of
    the stores in the U.S. were franchised.


Second Quarter Highlights

    -  Same-store sales grew 6.5% and 3.8% in Canada and the U.S.,
       respectively
    -  18 new restaurants opened in the second quarter of 2007
    -  Revenues up 14.4%, operating income up 8.0%
    -  Net income impacted by higher effective tax rate in the second
       quarter of 2007
    -  Company declares fifth consecutive $0.07 quarterly dividend
    -  $45.0 million spent to repurchase 1.3 million shares in the second
       quarter of 2007

OAKVILLE, ON, Aug. 3 /CNW/ - Tim Hortons Inc. (NYSE:THI, TSX: THI) today announced its results for the second quarter ended July 1, 2007.

Second quarter same-store sales increased 6.5% in Canada (6.1% in Q2 2006) and increased 3.8% in the U.S. (8.4% in Q2 2006). Tim Hortons(R) opened a total of 18 restaurants in the quarter compared to 30 restaurants in the second quarter last year. Systemwide sales growth(1) was 10.9% in the second quarter. Systemwide sales growth includes all franchised and Company-operated restaurants sales.

Featured promotions during the second quarter were the Triple Chocolate Donut, Iced Capp Supreme, Chicken Salad and Egg Salad Wrap sandwiches and, in the U.S., the introduction of Iced Coffee in late June. Pricing contributed approximately 1% of the same-store sales growth in both Canada and the U.S.

"Same-store sales performance in Canada through the second quarter of this year has continued to exceed our expectations, driven by our strong promotional calendar, product innovation, store level operations, and some price increases," said Chairman and Chief Executive Officer Paul House. "Although U.S. same-store sales fell below our long-term targeted growth, we are executing on our plan of developing selected markets and growing our brand in the U.S. We feel positive about our second quarter U.S. segment operating results, which improved significantly over the first quarter of 2007, to a slightly positive contribution."

Total revenues were $465.3 million in the second quarter, up 14.4% compared to $406.8 million in the second quarter of 2006. Revenues from our distribution business grew 19.6%, primarily as a result of systemwide sales growth and our continued roll out of three-channel delivery from our Guelph facility in Ontario. Rent and royalty revenues increased 10.5%, consistent with systemwide sales growth.

Cost of sales grew 17.7% in the second quarter of 2007 compared to the second quarter of 2006, which was reflective of the growth in systemwide sales and higher costs associated with frozen and refrigerated distribution. In the second quarter of 2007, operating expenses increased 14.5%, at a rate higher than our systemwide sales growth, in part due to a higher number of properties being leased and subleased and costs associated with research and development in the area of new store design incurred.

Operating income in the second quarter was $106.3 million compared to $98.5 million for the same period in 2006. The $7.8 million year-over-year improvement in operating income was primarily due to the higher revenues. Operating gains in the second quarter of 2007 were offset, in part, by the factors discussed above and higher general and administrative expenses. General and administrative costs increased due primarily to costs associated with restricted stock units (RSUs) and higher public company costs. The Company made its RSU grant to officers and certain employees in May 2007 versus the third quarter of 2006.

Operating income growth of 8.0% was lower than revenue growth, in part, as a result of the change in business mix, with distribution contributing a higher proportion of the revenue and cost growth. Distribution operating margins are generally lower than margins from other areas of our business, but remain a critical element of our overall strategy and are contributing positively to our operating income.

Net interest expense in the second quarter of 2007 was $4.8 million compared to $3.3 million in the same period last year primarily due to lower cash balances on-hand throughout this quarter.

The effective tax rate in the second quarter of 2007 was 33.8% compared to 19.8% in 2006. The low 2006 rate reflected certain benefits that did not recur in 2007.

Second quarter net income was $67.2 million compared to $76.3 million last year. Reported diluted earnings per share (EPS) were $0.36 compared to $0.39 in the second quarter of 2006. The primary factor contributing to reductions in net income and EPS for the quarter was the higher effective tax rate in 2007.

Diluted weighted average shares outstanding in the second quarter of 2007 were 189.3 million compared to 193.3 million in the same period last year. The 2.1% lower share count was due to the Company's share repurchase program.

"In addition to the continued same-store sales momentum, we are pleased with the top-line revenue growth and operating results achieved through the end of the second quarter," said Cynthia Devine, Executive Vice President and Chief Financial Officer. "Our operating income is ahead of our expectations for the first six months of 2007, and if that trend continues, we would expect to meet or exceed our 2007 operating income growth target of 10%."

MasterCard(R) Implementation

----------------------------

As previously announced, Tim Hortons continues to aggressively install MasterCard payment terminals in Tim Hortons locations across Canada. Adding the option of MasterCard payment gives our customers more choice and flexibility and is a great way to enhance our customer experience. As of July 20th, approximately 1,000 restaurant locations have been installed and are accepting MasterCard. We anticipate that all participating stores will be up and running with MasterCard by late 2007.

Camp Day

--------

On June 6, all of our systemwide restaurants participated in "Camp Day." Over 3,000 Tim Hortons stores in North America donated their entire coffee sales and funds raised through Camp Day events and activities to the Tim Horton Children's Foundation, raising $8.3 million. This amount is a new record, exceeding last year's total of $7.2 million. These contributions will give over 12,000 deserving kids the opportunity to experience a camping adventure of a lifetime this year at one of the six Tim Horton Children's Foundation camps.

Share repurchase program in the second quarter

----------------------------------------------

In the second quarter, the Company purchased 1.3 million shares at an average cost of $34.45 for a total cost of $45.0 million. The Company has now completed $155 million of the previously-announced $200 million share repurchase program.

Board declares quarterly dividend

---------------------------------

The Board of Directors has approved a $0.07 quarterly dividend. The dividend is payable on August 27, 2007, to shareholders of record as of August 15, 2007. The payment of future dividends remains subject to the discretion of the Company's Board of Directors.

Tim Hortons dividend is paid in Canadian dollars to all shareholders with Canadian resident addresses whose shares are registered with Computershare (the Company's transfer agent). For all other shareholders, including all shareholders who hold their shares indirectly (i.e. through their broker) and regardless of country of residence, the dividend will be converted to U.S. dollars on August 20, 2007 at the daily noon rate established by the Bank of Canada and paid in U.S. dollars on August 27, 2007.

Tim Hortons to host conference call at 8:00 a.m. today, August 3

----------------------------------------------------------------

Tim Hortons will host a conference call beginning at 8:00 a.m. (Eastern) today. Investors and the public may listen to the conference call in either one of the following ways:

    -  Phone: The dial-in number is (416) 641-6712. No access code is
       required. A replay of the call will be available until midnight,
       August 10 and can be accessed at (416) 626-4100. The reservation
       number for the replay call is 21342467.

    -  Simultaneous Web Cast: Available at www.timhortons.com. The call
       will also be archived at that site.

(1) Systemwide Sales Growth

---------------------------

Total systemwide sales growth includes restaurant level sales at both

Company and franchise restaurants. Approximately 97.5% of our system is

franchised as at July 1, 2007. Systemwide sales growth is determined

using a constant exchange rate to exclude the effects of foreign currency

translation. U.S. dollar sales are converted to Canadian dollar amounts

using the average exchange rate of the base year for the period covered.

For the second quarter of 2007, systemwide sales growth was 10.9% over

the second quarter of 2006. Systemwide sales impact our franchise

royalties and rental income, as well as our distribution sales. Changes

in systemwide sales are driven by changes in average same store sales and

changes in the number of restaurants.

Safe Harbor Statement

---------------------

Certain information in this news release, particularly information regarding future economic performance and finances, and plans, expectations and objectives of management, is forward-looking. Factors set forth in the Company's Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995, including by reference the "risk factors" outlined in the Company's most recent Form 10-K filed March 9, 2007, in addition to other possible factors not listed or described in the Safe Harbor Statement, could affect the Company's actual results and cause such results to differ materially from those expressed in forward-looking statements. As such, readers are cautioned not to place undue reliance on forward-looking statements contained in this news release, which speak only as of the date hereof. Except as required by federal or provincial securities laws, the Company undertakes no obligation to publicly release any revisions to the forward-looking statements contained in this release, or to update them to reflect events or circumstances occurring after the date of this release, or to reflect the occurrence of unanticipated events, even if new information, future events or other circumstances have made the forward-looking statements incorrect or misleading. Please review the Company's Safe Harbor Statement at http://www.timhortons.com/safeharbor.html.

Tim Hortons Inc. Overview

-------------------------

Tim Hortons is Canada's largest quick service restaurant chain. Founded in 1964 as a coffee and donut shop, Tim Hortons has evolved to meet consumer tastes, with a menu that now includes premium coffee, flavored cappuccinos, specialty teas, home-style soups, fresh sandwiches and fresh baked goods. As of July 1, 2007, Tim Hortons system-wide restaurants numbered 2,733 in Canada and 345 in the United States. More information about the Company is available at www.timhortons.com.

                  TIM HORTONS INC. AND SUBSIDIARIES
                CONSOLIDATED STATEMENTS OF OPERATIONS
      (In thousands of Canadian dollars, except per share data)

                                  (Unaudited)

                              Second Quarter Ended
                                July 1,    July 2,      $          %
                                 2007       2006      Change     Change
                              ---------- ---------- ---------- ----------
REVENUES
Sales                          $307,994   $263,453   $ 44,541      16.9%
Franchise revenues
  Rents and royalties           140,114    126,843     13,271      10.5%
  Franchise fees                 17,149     16,475        674       4.1%
                              ---------- ---------- ---------- ----------
                                157,263    143,318     13,945       9.7%
                              ---------- ---------- ---------- ----------
TOTAL REVENUES                  465,257    406,771     58,486      14.4%
                              ---------- ---------- ---------- ----------

COSTS AND EXPENSES
Cost of sales                   269,847    229,278     40,569      17.7%
Operating expenses               50,088     43,748      6,340      14.5%
Franchise fee costs              17,074     17,011         63       0.4%
General & administrative
 expenses                        30,810     27,493      3,317      12.1%
Equity (income)                  (9,235)    (9,144)       (91)      1.0%
Other (income) expense, net         333       (123)       456        N/M
                              ---------- ---------- ---------- ----------
TOTAL COSTS & EXPENSES, NET     358,917    308,263     50,654      16.4%
                              ---------- ---------- ---------- ----------

OPERATING INCOME                106,340     98,508      7,832       8.0%

Interest (expense)               (6,143)    (6,652)       509      (7.7%)
Interest income                   1,324      4,433     (3,109)    (70.1%)
Affiliated interest (expense),
 net                                  -     (1,087)     1,087        N/M
                              ---------- ---------- ---------- ----------

INCOME BEFORE INCOME TAXES      101,521     95,202      6,319       6.6%

INCOME TAXES                     34,282     18,892     15,390      81.5%
                              ---------- ---------- ---------- ----------
NET INCOME                      $67,239    $76,310    ($9,071)    (11.9%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Basic earnings per share of
 common stock                     $0.36      $0.39     ($0.03)     (7.7%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Diluted earnings per share
 of common stock                  $0.36      $0.39     ($0.03)     (7.7%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Basic shares of common stock
 (in thousands)                 189,017    193,303     (4,286)     (2.2%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Diluted shares of common stock
 (in thousands)                 189,253    193,303     (4,050)     (2.1%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Dividend per share of common
 stock (post initial
 public offering)                 $0.07      $0.00      $0.07
                              ---------- ---------- ----------
                              ---------- ---------- ----------
N/M - not meaningful



                  TIM HORTONS INC. AND SUBSIDIARIES
                CONSOLIDATED STATEMENTS OF OPERATIONS
      (In thousands of Canadian dollars, except per share data)

                                  (Unaudited)

                               Year-to-Date Ended
                                July 1,    July 2,      $          %
                                 2007       2006      Change     Change
                              ---------- ---------- ---------- ----------
REVENUES
Sales                          $586,344   $506,104    $80,240      15.9%
Franchise revenues
  Rents and royalties           267,354    242,367     24,987      10.3%
  Franchise fees                 36,167     31,058      5,109      16.4%
                              ---------- ---------- ---------- ----------
                                303,521    273,425     30,096      11.0%
                              ---------- ---------- ---------- ----------
TOTAL REVENUES                  889,865    779,529    110,336      14.2%
                              ---------- ---------- ---------- ----------

COSTS AND EXPENSES
Cost of sales                   517,251    443,190     74,061      16.7%
Operating expenses               97,264     86,743     10,521      12.1%
Franchise fee costs              33,477     30,928      2,549       8.2%
General & administrative
 expenses                        59,560     55,779      3,781       6.8%
Equity (income)                 (19,012)   (17,597)    (1,415)      8.0%
Other (income) expense, net         780     (1,133)     1,913        N/M
                              ---------- ---------- ---------- ----------
TOTAL COSTS & EXPENSES, NET     689,320    597,910     91,410      15.3%
                              ---------- ---------- ---------- ----------

OPERATING INCOME                200,545    181,619     18,926      10.4%

Interest (expense)              (11,764)   (10,768)      (996)      9.2%
Interest income                   3,320      6,862     (3,542)    (51.6%)
Affiliated interest (expense),
 net                                  -     (7,876)     7,876        N/M
                              ---------- ---------- ---------- ----------

INCOME BEFORE INCOME TAXES      192,101    169,837     22,264      13.1%

INCOME TAXES                     65,601     29,937     35,664     119.1%
                              ---------- ---------- ---------- ----------

NET INCOME                     $126,500   $139,900   ($13,400)     (9.6%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Basic earnings per share of
 common stock                     $0.67      $0.79     ($0.12)    (15.2%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Diluted earnings per share
 of common stock                  $0.67      $0.79     ($0.12)    (15.2%)
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Basic shares of common
 stock (in thousands)           189,732    177,544     12,188       6.9%
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Diluted shares of common stock
 (in thousands)                 189,981    177,544     12,437       7.0%
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

Dividend per share of common
 stock (post initial public
 offering)                        $0.14      $0.00      $0.14
                              ---------- ---------- ----------
                              ---------- ---------- ----------

N/M - not meaningful


                  TIM HORTONS INC. AND SUBSIDARIES
                     CONSOLIDATED BALANCE SHEETS
                 (In thousands of Canadian dollars)

                                                   July 1,      Dec 31,
                                                    2007         2006
                                               ------------- ------------
                                                      (Unaudited)
ASSETS

Current assets
  Cash and cash equivalents                         $98,610     $176,083
  Accounts receivable, net                          117,466      110,403
  Notes receivable, net                              13,351       14,248
  Deferred income taxes                              12,717        6,759
  Inventories and other, net                         69,560       53,888
  Advertising fund restricted assets                 25,072       25,513
                                               ------------- ------------
                                                    336,776      386,894

Property and equipment, net                       1,148,047    1,164,536

Notes receivable, net                                13,152       16,504

Deferred income taxes                                21,542       23,579

Intangible assets, net                                3,414        3,683

Equity investments                                  139,050      139,671

Other assets                                          9,869       10,120
                                               ------------- ------------
                                                 $1,671,850   $1,744,987
                                               ------------- ------------
                                               ------------- ------------



                  TIM HORTONS INC. AND SUBSIDIARIES
                     CONSOLIDATED BALANCE SHEETS
                 (In thousands of Canadian dollars)

                                                    July 1,      Dec 31,
                                                     2007         2006
                                               ------------- ------------
                                                      (Unaudited)
LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
  Accounts payable                                  $99,299     $115,570
  Accrued expenses:
    Salaries and wages                               11,951       18,927
    Taxes                                            20,717       27,103
    Other                                            48,669       66,262
  Advertising fund restricted liabilities            42,192       41,809
  Current portion of long-term obligations            5,826        5,518
                                               ------------- ------------
                                                    228,654      275,189
                                               ------------- ------------
Long-term obligations
  Term debt                                         325,483      325,590
  Advertising fund restricted debt                   18,876       23,337
  Capital leases                                     46,590       44,774
                                               ------------- ------------
                                                    390,949      393,701
                                               ------------- ------------

Deferred income taxes                                17,449       17,879
Other long-term liabilities                          53,698       39,814

Stockholders' equity
  Common stock, (US$0.001 par value per share)
    Authorized: 1,000,000,000 shares
    Issued: 193,302,977 shares                         289          289
  Capital in excess of par value                    919,063      918,043
  Treasury stock, at cost: 4,479,621 and
   1,930,244 shares, respectively                  (154,577)     (64,971)
  Common stock held in trust, at cost: 421,344
   and 266,295 shares, respectively                 (14,659)      (9,171)
  Retained earnings                                 342,185      248,980
  Accumulated other comprehensive income (loss):
    Cumulative translation adjustments and
     other                                         (111,201)     (74,766)
                                               ------------- ------------
                                                    981,100    1,018,404
                                               ------------- ------------
                                                 $1,671,850   $1,744,987
                                               ------------- ------------
                                               ------------- ------------



                  TIM HORTONS INC. AND SUBSIDIARIES
                          SEGMENT REPORTING
                 (In thousands of Canadian dollars)

                                 (Unaudited)

                                         Second Quarter Ended
                                July 1,      %        July 2,      %
                                 2007     of Total     2006     of Total
                              ---------- ---------- ---------- ----------
REVENUES
Canada                         $425,531      91.5%   $373,590      91.8%
U.S.                             39,726       8.5%     33,181       8.2%
                              ---------- ---------- ---------- ----------
Total Revenues                 $465,257     100.0%   $406,771     100.0%
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

SEGMENT OPERATING INCOME
 (LOSS)
Canada                         $115,969      99.9%   $104,334      99.5%
U.S.                                 79       0.1%        495       0.5%
                              ---------- ---------- ---------- ----------
Reportable Segment Operating
 Income                         116,048     100.0%    104,829     100.0%
                                         ----------            ----------
                                         ----------            ----------
Corporate Charges                (9,708)               (6,321)
                              ----------            ----------
Consolidated Operating Income   106,340                98,508

Interest, net                    (4,819)               (3,306)
Income taxes                    (34,282)              (18,892)
                              ----------            ----------
Net Income                      $67,239               $76,310
                              ----------            ----------
                              ----------            ----------



                                          Year-to-Date Ended
                                July 1,      %        July 2,      %
                                 2007     of Total     2006     of Total
                              ---------- ---------- ---------- ----------
REVENUES
Canada                         $813,743      91.4%   $712,930      91.5%
U.S.                             76,122       8.6%     66,599       8.5%
                              ---------- ---------- ---------- ----------
Total Revenues                 $889,865     100.0%   $779,529     100.0%
                              ---------- ---------- ---------- ----------
                              ---------- ---------- ---------- ----------

SEGMENT OPERATING INCOME
 (LOSS)
Canada                         $222,653     101.8%   $196,244      99.5%
U.S.                             (4,039)     (1.8%)       888       0.5%
                              ---------- ---------- ---------- ----------
Reportable Segment Operating
 Income                         218,614     100.0%    197,132     100.0%
                                         ----------            ----------
                                         ----------            ----------
Corporate Charges               (18,069)              (15,513)
                              ----------            ----------
Consolidated Operating Income   200,545               181,619

Interest, net                    (8,444)              (11,782)
Income taxes                    (65,601)              (29,937)
                              ----------            ----------
Net Income                     $126,500              $139,900
                              ----------            ----------
                              ----------            ----------



                  TIM HORTONS INC. AND SUBSIDIARIES
                       SYSTEMWIDE RESTAURANTS

                                          Increase/            Increase/
                                         (Decrease)           (Decrease)
                      As of      As of      From       As of     From
                      July 1,   April 1,    Prior      July 2,   Prior
                       2007       2007     Quarter      2006     Year
                   ------------------------------------------------------
Tim Hortons
-----------
  U.S.
    Company               50         55         (5)        62        (12)
    Franchise            295        285         10        235         60
                   ------------------------------------------------------
                         345        340          5        297         48

% Franchised           85.5%      83.8%                 79.1%

  Canada
    Company               26         35         (9)        40        (14)
    Franchise          2,707      2,689         18      2,585        122
                   ------------------------------------------------------
                       2,733      2,724          9      2,625        108

% Franchised           99.0%      98.7%                 98.5%

Total Tim Hortons
    Company               76         90        (14)       102        (26)
    Franchise          3,002      2,974         28      2,820        182
                   ------------------------------------------------------
                       3,078      3,064         14      2,922        156
                   ------------------------------------------------------
                   ------------------------------------------------------

% Franchised           97.5%      97.1%                 96.5%



                   TIM HORTONS INC. AND SUBSIDIARIES
                   Income Statement Definitions

  Sales            Primarily includes sales of products, supplies and
                   restaurant equipment (except for initial equipment
                   packages sold to franchisees as part of the
                   establishment of their restaurant's business - see
                   "Franchise Fees") that are shipped directly from our
                   warehouses or by third party distributors to the
                   restaurants, which we refer to as warehouse or
                   distribution sales. Sales include canned coffee sales
                   through the grocery channel. Sales also include sales
                   from Company-operated restaurants and sales from
                   franchise restaurants that are consolidated in
                   accordance with FIN 46R.

Rents and
 Royalties         Includes franchisee royalties and rental revenues.

Franchise Fees     Includes the sales revenue from initial equipment
                   packages, less fees for various costs and expenses
                   related to establishing a franchisee's business.

Cost of Sales      Includes costs associated with our distribution
                   warehouses, including cost of goods, direct labour and
                   depreciation as well as the cost of goods delivered by
                   third party distributors to the restaurants and for
                   canned coffee sold through grocery stores. Cost of
                   sales also includes food, paper and labour costs for
                   Company-operated restaurants and franchise restaurants
                   that are consolidated in accordance with FIN 46R.

Operating
 Expenses          Includes rent expense related to properties leased to
                   franchisees and other property-related costs
                   (including depreciation).

Franchise fee
 costs             Includes costs of equipment sold to franchisees as
                   part of the initiation of their restaurant business,
                   as well as training and other costs necessary to
                   ensure a successful restaurant opening.

General and
 Administrative    Includes costs that cannot be directly related to
                   generating revenue, including expenses associated with
                   our corporate and administrative functions, allocation
                   of expenses related to corporate functions and
                   services historically provided to us by Wendy's and
                   depreciation of office equipment, the majority of our
                   information technology systems, and head office real
                   estate.

Equity Income      Includes income from equity investments in joint
                   ventures and other minority investments over which we
                   exercise significant influence. Equity income from
                   these investments is considered to be an integrated
                   part of our business operations and is, therefore,
                   included in operating income. Income amounts are shown
                   as reductions to total costs and expenses.

Other Income
 and Expense       Includes expenses (income) that are not directly
                   derived from the Company's primary businesses. Items
                   include restaurant closure costs, currency
                   adjustments, real estate sales, minority interest
                   related to the consolidation of franchised restaurants
                   pursuant to FIN 46R, and other asset write-offs.

Comprehensive
 Income            Represents the change in our net assets during the
                   reporting period from transactions and other events
                   and circumstances from non-owner sources. It includes
                   net income and other comprehensive income such as
                   foreign currency translation adjustments and the
                   impact of cash flow hedges.
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