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Panera Bread Reports Fourth Quarter Revenues Increased 29% for the Four Weeks Ended December 25, 2007

Source: Panera Bread Company
03/01/2008

St. Louis, Jan. 3 - Panera Bread Company today reported revenue increased 29% to $301 million for the fourth quarter ended December 25, 2007 from $233 million in the fourth quarter of 2006. Bakery-cafe sales accounted for $256 million of consolidated revenues while franchise royalties and fees and fresh dough sales to franchisees accounted for $45 million of consolidated revenues for the fourth quarter of 2007.

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System-wide comparable bakery-cafe sales increased 1.2% for the four weeks ended December 25, 2007. The breakdown between Company-owned and franchise-operated bakery-cafes is as follows for the periods indicated:

 
For the 4 weeks   For the 13 weeks  For the fiscal year
                           ended             ended              ended
                     December 25, 2007  December 25, 2007  December 25, 2007
 
    Company-owned           2.7%              2.6%               1.9%
    Franchise-operated      0.3%              1.2%               1.5%
    Total System            1.2%              1.7%               1.6%

                     
The Company estimates that its system-wide comparable bakery-cafe sales in the fourth quarter were lower than expected by approximately 1.0% - 1.2% due to extreme weather experienced in its core markets. The impact experienced was similar for Company-owned and franchise-operated bakery-cafes.

Company-owned comparable bakery-cafe sales percentages are based on sales from bakery-cafes that have been in operation and Company-owned for at least 18 months. Franchise-operated comparable bakery-cafe sales percentages are based on sales from franchised bakery-cafes, as reported by franchisees, that have been in operation and franchise-operated for at least 18 months. Both Company-owned and franchise-operated comparable bakery-cafe sales exclude closed locations. System-wide comparable bakery-cafe sales percentages are based on sales at both Company-owned and franchise-operated bakery-cafes. Supplemental sales and bakery-cafe information is included in Schedule I.

Franchise-operated and system-wide comparable bakery-cafe sales percentages are non-GAAP measures, which should not be considered in isolation or as a substitute for other measures of performance prepared in accordance with GAAP and may not be comparable to system-wide comparable bakery-cafe sales as defined or used by other companies. The Company does not record franchise-operated bakery-cafe sales as revenues. However, the Company's royalty revenues are calculated based on a percentage of franchise-operated bakery-cafe sales. Management uses franchise-operated and system-wide sales information internally in connection with store development decisions, planning, and budgeting analyses. Management believes franchise-operated and system-wide sales information is useful in assessing consumer acceptance of the Company's brand, facilitates an understanding of financial performance and the overall direction and trends of sales and operating income, helps the Company appreciate the effectiveness of its  advertising and marketing initiatives to which the Company's franchisees contribute based on a percentage of their sales, and provides information that is relevant for comparison within the industry.

During the fourth quarter of 2007, 64 new bakery-cafes were opened (39 Company-owned and 25 franchise-operated) and 2 franchise-operated bakery-cafes were closed.

As previously reported in the third quarter 2007 earnings release issued on October 23, 2007, beginning in fiscal year 2008, the Company will no longer issue monthly sales releases but rather will include this information, along with its quarterly sales release, in its quarterly earnings release. This change is being made to conform to reporting frequencies commonly followed by many of its peers. The schedule of preliminary earnings release dates for fiscal year 2008 has been updated since the third quarter 2007 earnings release and is attached as Schedule II.

Panera Bread Company owns and franchises 1,167 bakery-cafes under the Panera Bread(R) and Saint Louis Bread Co.(R) names as of December 25, 2007. With its identity rooted in handcrafted, fresh-baked, artisan bread, Panera Bread is committed to providing great tasting, quality food that people can trust. Highlighted by antibiotic free chicken, whole grain bread, select organic and all-natural ingredients and a menu free of man-made trans fat, Panera's bakery-cafe selection offers flavorful, wholesome offerings. The menu includes a wide variety of year-round favorites, complemented by new items introduced seasonally with the goal of creating new standards in everyday food choices. In neighborhoods across the country, guests are enjoying Panera's warm and welcoming environment featuring comfortable gathering areas, relaxing decor, and free internet access provided through a managed WiFi network. At the close of each day, Panera Bread bakery-cafes donate bread and baked goods to community organizations in need. Additional information is available on the Company's website, panerabread.com. Panera also holds a 51% interest in Paradise Bakery & Cafe, Inc., owner and franchisor of 63 bakery-cafes as of December 25, 2007.

PANERA BREAD COMPANY
         Schedule I - Supplemental Sales and Bakery-Cafe Information
 
                          Historical System-Wide AWS
                 2007       2006       2005       2004       2003       2002
    AWS        $38,670    $39,150    $38,318    $36,008    $35,617    $35,388
 
                     2007 System-Wide AWS By Year Opened
                                       2005 Opens
                2007 Opens  2006 Opens  & Prior      Total
    Bakery-Cafes   170         160         900       1,230
    Q1 07        $37,213     $33,265     $39,284    $38,359
    Q2 07        $35,171     $32,981     $39,388    $38,273
    Q3 07        $34,258     $33,716     $39,185    $38,051
    Q4 07        $35,094     $35,359     $41,422    $39,921
    2007 YTD     $34,968     $33,832     $39,820    $38,670
 
           Year-Over-Year Change in System-Wide AWS and Comp Sales
                          2006 Opens  2005 Opens
              2007 Opens      (a)      & Prior   AWS Total  Comp Sales Total
    Q1 07         N/A       -25.9%      -0.5%      -2.9%         0.0%
    Q2 07         N/A        -9.8%       1.7%      -0.9%         2.1%
    Q3 07         N/A        -2.8%       2.0%      -0.1%         2.6%
    Q4 07         N/A         1.3%       0.8%      -1.0%         1.7%
    2007 YTD      N/A        -4.6%       1.0%      -1.2%         1.6%
 
    (a) Change in system-wide AWS in 2007 from 2006 compares 169 bakery-cafes
        in 2007 against 22, 65, 103 and 155 bakery-cafes at the end of the
        first, second, third and fourth quarters of 2006, respectively.
 
              2007 Sales Metrics for Company-Owned Bakery-Cafes
            Bakery-Cafe Sales  Operating                 Year-Over-Year Change
               ($ in 000's)      Weeks           AWS        AWS     Comp Sales
    Q1 07       $197,118         5,351         $36,839     -3.2%      -0.6%
    Q2 07       $209,626         5,658         $37,050     -0.5%       1.7%
    Q3 07       $232,244         6,254         $37,136      0.6%       3.4%
    Q4 07       $255,914         6,571         $38,947     -0.2%       2.6%
    2007 YTD    $894,902        23,834         $37,548     -0.8%       1.9%
 
            2007 Sales Metrics for Franchise-Operated Bakery-Cafes
            Bakery-Cafe Sales  Operating                 Year-Over-Year Change
               ($ in 000's)      Weeks           AWS        AWS    Comp Sales
    Q1 07       $334,942         8,520         $39,313     -2.5%       0.2%
    Q2 07       $345,329         8,842         $39,056     -0.8%       2.3%
    Q3 07       $335,900         8,677         $38,711     -0.1%       2.1%
    Q4 07       $360,363         8,866         $40,644     -1.1%       1.2%
    2007 YTD  $1,376,534        34,905         $39,436     -1.1%       1.5%
 
                             Bakery-Cafe Openings
            Company   Franchise  Total              Company   Franchise  Total
    Q1 07     14         17       31      Q1 06        9         13       22
    Q2 07     17         22       39      Q2 06       18         25       43
    Q3 07     19         16       35      Q3 06       17         21       38
    Q4 07     39         25       64      Q4 06       26         26       52
    2007 YTD  89         80      169    2006 YTD      70         85      155
 
 
 
    Note: Bakery-cafe sales, operating weeks, AWS and bakery-cafe openings
          metrics include activity for Paradise Bakery & Cafe prospectively
          from the acquisition date of February 1, 2007. The 2007 bakery-cafe
          openings do not include one Paradise franchise-operated bakery-cafe
          which opened in January 2007.
 
    AWS - average weekly sales for the time periods indicated.
    Comp Sales - comparable bakery-cafe sales increases for the time period
indicated, which exclude closed locations and are based on sales for
bakery-cafes that have been in operation and owned for at least 18 months.


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