Panera Bread and Cosi, Inc. compete for the same diners, although Panera says it uses a "Bakery-Cafe Concept," while Cosi calls itself a "fast-casual" retaurant chain. However they are much different in size:

Panera Cosi

Company-owned restaurants 902 79

Franchised restaurants . 1,134 31

Total locations 2,036 . 110

This assignment involves looking at the most recent 10-k reports on EDGAR for both companies:

Panera Cosi

Most recent year-end . 12/27/16 . 12/28/15

Date of 10-K filing 02/22/17 03/24/16

EDGAR FIle Number 17629633 . 161527073

Cosi declared bankruptcy in 2016 and Panera Bread was taken private in 2017 and as a result more recent financial statement are not publicly avalable.

The questions on the following pages require you to look carefully at the two company's balance sheets, income statements, cash flow statements, and footnotes that accompany the financial statements.

Fill in the following balance sheets. Drop 3 zeroes to report dollars IN THOUSANDS!

PANERA COSI

(All dollars in thousands) 12/27/16 . 12/29/15 . 12/28/15 . 12/29/14

Current Assets:

Cash and Cash Equivalents

Current Accounts Receivable, net

Inventory

All other current assets

Total Current Assets

Property, Plant & Equipment, net

Other Intangible Assets

All Other Non-Current Assets

Total Assts

Current Liabilities

Accounts Payable

Accrued Expenses

All other current liabilities

Total Current Liabilities

Total All Non-Current Liabilities

Total Liabilities

Common Stock and Add'l paid in Capital

Treasury Stock

Retained Earning (Deficit)

Other Comprehensive Income

Total Stockholder's Equity

Total Liabilities & Stockholder's Equity