The Company uses company-owned comparable store sales, franchise and license sales and the resulting system-wide sales information internally in connection with restaurant development decisions, planning, and budgeting analyses. The Company believes comparable store sales information is useful in assessing consumer acceptance of our brands; facilitates an understanding of our financial performance and the overall direction and trends of sales and operating income; helps the Company appreciate the effectiveness of its advertising and marketing initiatives; and provides information that is relevant for comparison within the industry.

Comparable store sales percentages are non-GAAP financial measures, which should not be considered in isolation or as a substitute for other measures of performance prepared in accordance with GAAP, and may not be equivalent to comparable store sales as defined or used by other companies. The Company does not record franchise or license restaurant sales as revenues. However, royalty revenues are calculated based on a percentage of franchise and license restaurant sales, as reported by the franchisees or licensees.
(in thousands)
13 weeks ended
September 27, October 2,
  2011   2012
Net income (preliminary, unaudited) $ 2,835 $ 3,400
Adjustments to net income:
Interest expense, net 772 750
Provision for income taxes 1,647 2,200
Depreciation and amortization 4,836 5,000
Restructuring expenses 121 -
Strategic alternative expenses - 250
Other operating expense (income), net   47   50
Adjusted EBITDA $ 10,258 $ 11,650

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