2019
2018
2017
Company restaurant sales
$—
$192,620
$436,558
Franchise revenues
—
9,337
20,065
Company restaurant costs (excluding depreciation and amortization)
—
(166,122)
(357,370)
Franchise costs (excluding depreciation and amortization)
—
(2,338)
(4,993)
Selling, general and administrative expenses
174
(19,286)
(36,706)
Depreciation and amortization
—
(5,012)
(21,500)
Impairment and other charges, net
(262)
(2,305)
(15,061)
Interest expense, net
—
(4,787)
(9,025)
Operating (loss) earnings from discontinued operations before income taxes
(88)
2,107
11,968
(Loss) gain on Qdoba Sale
(85)
30,717
—
(Loss) earnings from discontinued operations before income taxes
(173)
32,824
11,968
Income tax benefit (expense)
2,863
(15,726)
(4,518)
Earnings from discontinued operations, net of income taxes
$2,690
$17,098
$7,450
Net earnings per share from discontinued operations:
Basic
$0.10
$0.60
$0.24
Diluted
$0.10
$0.59
$0.24

text: The following table summarizes the Qdoba results for each period (in thousands, except per share data):
text: Selling, general and administrative expenses presented in the table above include corporate costs directly in support of Qdoba operations. All other corporate costs were classified in results of continuing operations. Our credit facility required us to make a mandatory prepayment (“Qdoba Prepayment”) on our term loan upon the closing of the Qdoba Sale, which was $260.0 million. Interest expense associated with our credit facility was allocated to discontinued operations based on our estimate of the mandatory prepayment that was made upon closing of the Qdoba Sale.
text: Lease guarantees — While all operating leases held in the name of Qdoba were part of the Qdoba Sale, some of the leases remain guaranteed by the Company pursuant to one or more written guarantees (the “Guarantees”). In the event Qdoba fails to meet its payment and performance obligations under such guaranteed leases, we may be required to make rent and other payments to the landlord under the requirements of the Guarantees. Should we, as guarantor of the lease obligations, be required to make any lease payments due for the remaining term of the subject lease(s) subsequent to March 21, 2018, the maximum amount we may be required to pay is approximately$32.1 million as ofSeptember 29, 2019. The lease terms extend for a maximum of approximately16 more years as of September 29, 2019, and we would remain a guarantor of the leases in the event the leases are extended for any established renewal periods. In the event that we are obligated to make payments under the Guarantees, we believe the exposure is limited due to contractual protections and recourse available in the lease agreements, as well as the Qdoba Purchase Agreement, including a requirement of the landlord to mitigate damages by re-letting the properties in default, and indemnity from the Buyer. Qdoba continues to meet its obligations under these leases and there have not been any events that would indicate that Qdoba will not continue to meet the obligations of the leases. As such, we have not recorded a liability for the Guarantees as of September 29, 2019 as the likelihood of Qdoba defaulting on the assigned agreements was deemed to be less than probable.

Questions:
question: How much was the Qdoba Prepayment?
answer: $260.0 million
question: What is the company restaurant sales in 2018?
answer: $192,620
scale: thousand
question: Where was interest expense associated with our credit facility allocated to?
answer: Discontinued operations
question: What is the difference in company restaurant sales between 2017 and 2018?
answer: 243938
derivation: $436,558-$192,620
scale: thousand
question: What is the average basic net earnings per share from discontinued operations from 2017-2019?
answer: 0.31
derivation: (0.10+0.60+0.24)/3
question: What is the difference in franchise revenues between 2017 and 2018?
answer: 10728
derivation: 20,065-9,337
scale: thousand