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Tim Hortons Executive Summary

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Within the restaurant industry, Tim Horton operates in the donut/coffee/tea category of the quick service restaurant (QSR) segment. According to Restaurant Brands International 10-K Annual Report, in the 12-month period ended November 2016, consumer spending in the QSR category totaled at approximately $26 billion CAD in Canada. The donut/coffee/tea category generated consumer spending of approximately $9.3 billion CAD, which represents 35.8% of total Canadian QSR consumer spending. Tim Hortons sales accounted for 82% (approximately 7.63 billion CAD) of consumer spending in this segment and 29% of the Canadian QSR segments consumer spending overall (1).

Taste and quality of products are an essential industry driving force. Consumer’s tastes

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