Are the financial statements for Hawaiian Bros Island Grill presented on a calendar year basis?

According to the 2025 Franchise Disclosure Document, the financial statements for Hawaiian Bros Franchising, LLC, include balance sheets as of December 29, 2024, and December 31, 2023. The statements of operations, member's equity, and cash flows are for the years ended December 29, 2024, and December 31, 2023, and also cover the period from September 16, 2022, to December 25, 2022.

This indicates that Hawaiian Bros Franchising, LLC, does not strictly adhere to a calendar year for its financial reporting. While some statements align with the end of December, others conclude before the calendar year's end. This might be due to specific accounting practices or internal closing schedules that the company follows.

For a prospective franchisee, this means that when reviewing the financial performance of Hawaiian Bros Island Grill, it's important to note the specific periods covered by the financial statements. Understanding the exact dates can help in accurately assessing the company's financial health and performance trends. Franchisees should also inquire about the reasons for the non-calendar year-end reporting to gain a clearer picture of the company's financial practices.