As a current Cold Stone owner, it is important for me to point out that those numbers are off. Cold Stone bases thier sales off of gross figures so the $360K average is more-likely closer to $330K. Also, anyone looking at Cold Stone should NOT even look at the national average. There are many markets where the average sales per store is closer to $200K/year. This is a huge problem with cold Stone since the break-even point is over $300K for these stores. There is a problem with the company's business model - admitted by top-level execs at Cold Stone - that is not being disclosed and poptential buyers need to be forewarned. Also, based on sales, the stores are way too expensive to open. Right now, it costs about $300-450K to open a Cold Stone. With that up front cost, if a store is doing less than about $350K net per year with a debt service on a 250-300K loan, it is not going to be profitable after 50% food and labor, 9% royalties, 15-20% rent and 12% debt service. That would leave about 9% (about 30K) to cover all of the other operating costs. The only one making money is Cold Stone.