For what fiscal years are Black Bear Diner's audited financial statements provided?

According to Black Bear Diner's 2025 Franchise Disclosure Document, the company's financial statements reflect accounts and balances as of and for the fiscal years ended December 25, 2024, and December 27, 2023. Both of these fiscal years contained 52 weeks. The company utilizes a 52/53-week fiscal year, which ends on the last Wednesday prior to December 31.

This information is crucial for prospective franchisees as it provides a clear understanding of the financial periods that Black Bear Diner uses for reporting purposes. Knowing the specific dates and the length of the fiscal year allows potential franchisees to accurately interpret the financial data presented in the FDD, particularly in Item 19, which discusses financial performance representations.

Understanding the fiscal year-end dates helps in comparing financial performance across different years and in assessing the consistency of Black Bear Diner's reporting practices. This ensures that franchisees can make informed decisions based on reliable and comparable financial information. Additionally, the FDD mentions that the financial information is subject to management's estimates and assumptions, which could affect the reported amounts.