EAT AT MY RESTAURANT - PROFITABILITY 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 25, 2010; December 26, 2009 (52 weeks) "YUM consists of six operating segments: KFC - U.S., Pizza Hut - U.S., Taco Bell - U.S., Long John Silver's ("LJS") - U.S., and A&W All American Food Restaurants ("A&W") - U.S., YUM Restaurants International ("YRI" or "International Division") and YUM Restaurants China ("China Division")." 10-K

2. Panera Bread Company
December 28, 2010; December 29, 2009 (52 weeks) "Panera Bread Company and it subsidiaries, referred to as "Panera Bread," "Panera," the "Company," "we," "us," and "our," is a national bakery-café concept with 1,453 company-owned and franchise-operated bakery-café locations in 40 states, the District of Columbia, and Ontario, Canada." 10-K

3. Starbucks Corporation
October 3, 2010; September 27, 2009 (Fiscal year 2010 included 53 weeks, while fiscal year ended 2009 included 52 weeks) "Starbucks is the premier roaster and retailer of specialty coffee in the world, operating in more than 50 countries." 10-K

Required
a. Comment on the net profit margin for these companies.

b. Comment on the return on assets for these companies.

c. Comment on the return on total equity for these companies.

d. Comment on the relative profitability of these companies.