OK, so where's your link then?
Uh...in the article you linked to?
Here I will make it really simple for you:
http://www.forbes.com/sites/calebmelby/2012/11/12/breaking-down-centi-millionaire-papa-john-schnatters-obamacare-math/
Last year, Papa John’s International captured $1.218 billion in revenue*. Total operating expenses were $1.131 billion. So if Schnatter’s math is accurate (Obamacare will cost his company $5-8 million more annually), then new regulation translates into a .4% to .7% (yes, fractions of a percent) expense increase.
*If you read their filings this is from their Total Revenue line
I would think Forbes would know how to break down a cost v sales analysis
If you had bothered to read the article you would know that this author does not. He just used a straight total revenue which is a completely moronic way to calculate cost per pizza that anyone with even a minuscule amount of accounting/business knowledge should know