EFTA01365810.pdf

Amendment No. 3 to Form S-I Table of Conte ti presented summary historical consolidated financial information on a combined basis as the mathematical addition or the Predecessor and Successor periods. We believe that the presentation with mathematical addition provides meaningful information about our results of operations on a period to period basis. This approach is not consistent with GAAP, may yield results that arc not strictly comparable on a period to period basis and may not reflect the actual results we would have achieved. The data set forth in the following table should be read together with the sections of this prospectus entitled "Use of Proceeds," "Capitalization," "Selected Historical Consolidated Financial Information," "Management's Discussion and Analysis of Financial Condition and Results of Operations" and "Business" and in our consolidated financial statements and the related notes to those statements included elsewhere in this prospectus. Combined Successor Predecessor Period from Thirteen Week Periods Ended Fiscal Year Ended Period from May 24 Period from Januar) 2 to (Inception) to January 2 In (dollars In thousands. except for March 29, %larch 30, December 28, December 29, December 30, December 30, Jul) 20, per share data) 2015 2014 2014 2013 2012 2012(2) 2012 Statement of Operations Data Revenue S 64.959 S 61.317 S 262.280 S 219.239 S 202,360 S 93.844 S 108.516 Restaurant operating costs: food and beverage cods 19.164 18.547 78.330 67.002 63.893 29.381 34.512 Compensation and benefit costs 14,100 13,891 54,673 46,860 43.473 21.125 22348 Occupancy and other 'Taming expenses (excluding depreciation and sm.:alit:Mon) 11.174 10.820 44.156 36.703 33.539 15.478 18.061 Total restaurant operating costs 44.438 43.258 177,159 150.565 140.905 65.984 74.921 Marketing and advertising costs 1.402 1.442 5.585 6.188 4.830 2.342 2.488 General and administrative costs 5,708 4.668 21.419 18.239 18,372 8.143 10.229 Etc-opening costs 1.003 788 1.951 4.764 2.478 1.119 1.359 Acquisition costs — — — — 18.951 11.988 6,963 loss Cu modificationextinguishment of debt — — 3.090 6.875 7.762 — 7.762 Depreciation and amortization and other 2.891 2.668 11.684 8.618 8.524 3.567 4.957 Total costs and expenses 55.442 52.824 220.888 195.249 201.822 93.143 108.679 Income (loss) from op rations 9,517 8.493 41.392 23.990 538 701 (163) Other expense: Interest expense. net (3.757) (4.762) (17.121) (22.354) (18.267) (10.908) (7.359) Other expenses (2) (4) (7) (101) (88) (20) (68) Income (loss) before income taxes 5.758 3.727 24.264 1.535 (17.817) (10.227) (7.590) Income tax expense (benefit) 1.252 965 6.991 2.472 99 (1.195) 1.294 Net income (loss) 4.506 2.762 17.273 (937) (17,916) (9.032) (8.884) toss: Loss attributable to noncontrolling interests (159) (282) Net income (loss) attributable to Pogo de Chao. Inc. S 4.665 S 2.762 S 17.555 S (937) S (17.916) S (9.032) S (8.884) historical Earnings (Loss) Pa Share Itata(l ): Earnings (loss) per common share Basic S 5.20 S 3.10 S 19.69 S (1.06) • S (10.21) • Diluted S 5.14 S 3.06 S 19.42 S (1.06) • S (10.21) • Weighted avenge common shares outstanding: Basic 896.679 890.439 891.523 885.940 • 884.850 • Diluted 907.074 902.505 904.067 885.940 • 884.850 • Pro Forma Earnings Per Share Data(2): Pro Forma Net Income S 6.274 S 24.593 Pro Forma earnings per common share: Basic S 0.23 S 0.91 Diluted s 0.23 S 0.90 Pro Forma weighted averagecommon shares outstanding: Basic 27.240.177 27.108.911 CF4806502dslahtm(6/17/2015 12:26:00 PM) CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) DB-SDNY-0056961 CONFIDENTIAL SDNY_GM_00203145 EFTA01365810