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Sample Financial Statement

Consolidated and Combined Audited Financial Statements

Big Boy Restaurants International LLC and Liggett Restaurant Group, Inc. and its wholly owned subsidiaries

Years Ended December 25, 2005, December 26, 2004 and December 28, 2003 with Report of Independent Auditors

Big Boy Restaurants International LLC and Liggett Restaurant Group, Inc. and its wholly owned subsidiaries

Consolidated and Combined Audited Financial Statements

Years Ended December 25, 2005, December 26, 2004 and December 28,2003

Contents

Report of Independent Auditors.................................................................................................      I

Consolidated and Combined Audited Financial Statements

Consolidated and Combined Balance Sheets.............................................................................     2

Consolidated and Combined Statements of Operations................................................,............     3

Consolidated and Combined Statements of Changes in Members' and Shareholders' Equity..     4

Consolidated and Combined Statements of Cash Flows............................................................     5

Notes to Consolidated and Combined Financial Statements

6

ANDREWS HOOPER & PAVLIK P.L.C

Certified Public Accountants

Report of Independent Auditors

To the Member Owner and Shareholder Big Boy Restaurants International LLC and Liggett Restaurant Group, Inc. and its wholly owned subsidiaries

We have audited the accompanying consolidated and combined balance sheets of Big Boy Restaurants International LLC and Liggett Restaurant Group, Inc. and its wholly owned subsidiaries (the Company) as of December 25, 2005, December 26, 2004 and December 28, 2003, and the related consolidated and combined statements of operations, changes in members' and shareholders' equity, and cash flows for the years then ended. These consolidated and combined financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated and combined financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated and combined financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated and combined financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated and combined financial statements referred to above present fairly, in all material respects, the financial position of Big Boy Restaurants International LLC and Liggett Restaurant Group, Inc. and its wholly owned subsidiaries as of December 25, 2005, December 26, 2004 and December 28, 2003, and the results of their operations and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

Ctwhiaxv AUmUO & Jav&L *P.LC.

Auburn Hills, Michigan March 8, 2006

3201 University Drive, Suite 350 Auburn Hills, Michigan 48326 ph 248.340.6050 fx 248.340.6104 www.ahpplc.com

1

The original file could not be completely converted to text. Below is an excerpt from the file. The original file can be downloaded at the link above.