This excerpt taken from the WEN 8-K filed Dec 27, 2007.
The accompanying pro forma condensed consolidated statements of operations do not reflect the non-recurring gain from the Deerfield Sale, as explained in more detail in the accompanying Notes to Unaudited Pro Forma Condensed Consolidated Balance Sheet. The amount of the non-recurring gain from the Deerfield Sale of $38,267,000 before income taxes and minority interests, or $21,102,000 after income taxes and minority interests, was based on current estimates and determined based on account balances as of September 30, 2007, the date of the accompanying unaudited pro-forma condensed consolidated balance sheet. Since it is non-recurring in nature, the inclusion of this gain or loss would not be representative of the Companys future results of continuing operations. The Company will record the actual amount of the non-recurring gain in its results of operations during its quarter ending December 30, 2007.