This excerpt taken from the WEN 8-K filed Aug 26, 2005.
Fiscal Year and Reporting Period
The Group reports on a fiscal year consisting of 53 or 52 weeks ending on the last Sunday in May. The Group's 2004 fiscal year contained 53 weeks and the 2005 fiscal year contained 52 weeks. These financial statements include the combined statements of operations and cash flow for the 40 weeks ended February 29, 2004, the balance sheet as of May 30, 2004, the related combined statements of operations, cash flows and net capital deficiency for the 40 weeks ended March 6, 2005, and the balance sheet as of March 6, 2005.