" we need 171 more openings to reach the break even point" we'd also have to know what mix they put in this #.... Example: how many are corporate owned which brings 100% revs into Corporate how many are jointly owned and what % of ownership does Unique have which brings the designated % of revs into Corporate how many are franchised owned (non Corporate) and how much revs expected from these Any change in the mix could change that #....IMO