could materially impact the financial statements. Management believes 
the following critical accounting policies reflect its more significant 
estimates and assumptions used in the preparation of the Consolidated 
Financial Statements.
Fiscal year end – The Company’s fiscal year ends on the Saturday 
nearest December 31. Fiscal year 2003, the year ended January 3, 
2004, contained 53 weeks, while fiscal year 2002, the year ended 
December 28, 2002, and fiscal year 2001, the year ended December 29, 
2001, contained 52 weeks. A 53-week year occurs approximately every 
sixth year.
Revenue recognition  – Revenue is normally recognized upon 
shipment of goods to customers. In certain circumstances revenue is 
not recognized until the goods are received by the customer or upon 
installation and customer acceptance based on the terms of the sale 
agreement. Revenue includes freight charged to customers; related 
M A N A G E M E N T ’ S  D I S C U S S I O N  A N D  A N A L Y S I S