This industry is composed of restaurants where patrons pay before eating. Purchases may be consumed on-site, taken out or delivered. Gross sales come from franchises and company-owned stores. Officially reported SEC company revenue (net revenue) refers to revenue obtained only from company-owned stores and franchise fees. Franchised stores’ gross sales revenue is not available to the franchisor. Net revenue is therefore always less than gross revenue. Get started on your food and beverage business plan today!