Pre-IPO analysis & report from IPOdesktop.com
Burger King (BKC) -- Pre-IPO grade=C+, score=7, priced at $17 range top
Grading & scoring system

Burger King Holdings

BKC, C+, 7

fast food restaurants

June 30 fiscalyear

Post-IPO shrs:133mm

Miami, FL

2003

2004

2005

Mar 9 mos

IPO Mkt

Revenue ($mm)

$1,657

$1,754

$1,940

$1,515

Cap (mm)

Operating income %

-49%

4%

8%

10%

$2,128

Net income ($mm)

($868)

$5

$47

$37

@$16

Net income %

-52%

0%

2%

2%

EBITDA % of revenue

-43%

8%

12%

14%

VALUATION RATIOS

IPO Mrkt

Price /

Price /

Price /

Price /

% offered

Cap (mm)

Sales

Earnings

BookValue

TangibleBV

in IPO

Burger King (BKC)

$2,128

1.1

43

4.1

-3.4

19%

SCORECARD

Mgt

Market

Market Do-

Proprie-

Total

1-5, 5 is high

Growth

mination

tary

rating

20 is perfect

2

1

3

1

7

Compare & Contrast

VALUATION RATIOS

IPO Mrkt

Price /

Price /

Price /

Price /

Price

Cap (mm)

Sales

Earnings

BookValue

TangibleBV

May 4

Burger King (BKC)

$2,128

1.1

43

4.1

-3.4

McDonald's (MCD)

$44,020

2.2

16.6

3.0

3.5

$35.03

Tim Hortons (THI)

$5,380

2.8

31.3

8.0

6.7

$28.45

Wendy's (WEN)

$7,120

1.9

24.7

4.1

4.7

$61.62

Summary: yet another leveraged buy-out going public (again), with a disabled balance sheet

(see price-to-tangible book value comparisons)

Business

. Second largest fast food hamburger restaurant, or FFHR

As of March 31, 2006, BKC owned or franchised a total of 11,109 restaurants in 65

countries and U.S. territories, of which 7,589 were located in the United States and

Canada. At that date, 1,227 restaurants were company-owned and 9,882 were owned by

franchisees.

Flat market segment

. During the past year, the FFHR category has experienced flat or declining traffic which

BKC believe is due in part to competition from these competitors. In the United States,

the Subway sandwich chain has grown significantly in recent years and positions itself

directly as an alternative to BKC products.

Recent Management Changes

On April 7, 2006, BKC announced that John Chidsey, former president and chief financial

officer, had been named chief executive officer.

. Also announced that Brian Swette, a current independent director, had been appointed

non-executive chairman of the board of directors.

. Ben Wells, former senior vice president and treasurer, had been promoted to chief

financial officer and treasurer.

. Chidsey replaced Greg Brenneman, former chairman and CEO, who is returning to his

private equity firm, TurnWorks, Inc. Mr. Brenneman has agreed to continue to work with

the Board of Directors as a consultant during the transition.

Competition

Operates in the fast food hamburger restaurant, or FFHR, sector of the QSR (Quick

Service Restaurant) within the broader restaurant industry

. Two main domestic competitors in the FFHR category are McDonald’s and Wendy’s.

According to public data, McDonald’s and Wendy’s had worldwide system restaurants of

approximately 32,000 and 6,700, respectively, and total worldwide system sales of

approximately $54.3 billion and $8.7 billion, respectively, for fiscal 2005.

. To a lesser degree, BKC competes against national food service businesses offering

alternative menus, such as Subway, Yum! Brands, Inc.’s Taco Bell, Pizza Hut and

Kentucky Fried Chicken, casual restaurant chains, such as Applebee’s, Chili’s, Ruby

Tuesday’s and "fast casual" restaurant chains, such as Panera Bread, as well as

convenience stores and grocery stores that offer menu items comparable to that of

Burger King restaurants.

International

. In one of BKC’s major European markets, the United Kingdom, much of the growth in

the quick service restaurant segment is expected to come from bakeries and new

entrants that are diversifying into healthier options to respond to nutritional concerns.

. BKC believes that the large hamburger chains in the United Kingdom have experienced

declining sales as they face increased competition from not only the bakeries, but also

from pubs that are repositioning themselves as family venues and offering inexpensive

food.

. BKC’s largest U.S. competitor, McDonald’s, has significant international operations. For

fiscal 2005, McDonald’s had approximately 18,200 international restaurants, representing

57% of worldwide restaurants.

. Other U.S.-based FFHR chains, however, such as Wendy’s, Hardee’s and Jack in the

Box, are not currently significant competitors of Burger King internationally. However,

Wendy’s has 728 international units, representing 5% of worldwide restaurants. Non

FFHR based chains, such as KFC and Pizza Hut, have many outlets in international

markets that compete with Burger King and other FFHR chains. In addition, Burger King

restaurants compete internationally against local FFHR chains and single-store locations.

Use of $374mm in IPO proceeds

. Repay $350mm in debt, incurred in February 2006 paid principally to private equity

funds controlled by sponsors and members of senior management

. Balance used for general corporate purposes.

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