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PART I — FINANCIAL INFORMATION

Item 1.  Financial Statements (unaudited)

IGNITE RESTAURANT GROUP, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

(in thousands, except par value)

See accompanying notes to condensed consolidated financial statements.

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IGNITE RESTAURANT GROUP, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(in thousands, except earnings per share)

(Unaudited)

See accompanying notes to condensed consolidated financial statements.

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IGNITE RESTAURANT GROUP, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands)

(Unaudited)

See accompanying notes to condensed consolidated financial statements.

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IGNITE RESTAURANT GROUP, INC.

Notes to Condensed Consolidated Financial Statements

(Unaudited)

Note 1 — Basis of Presentation

As of April 1, 2013, Ignite Restaurant Group, Inc. (referred to herein as the “Company,” “Ignite,” “we,” “us” or “our”) owned and operated two full service, casual dining restaurant brands under the names Joe’s Crab Shack and Brick House Tavern + Tap. As of April 1, 2013, we owned and operated 131 Joe’s Crab Shack restaurants and 15 Brick House Tavern + Tap restaurants in 33 states within the United States.

On April 9, 2013, we completed our acquisition of all of the issued and outstanding equity interest of Mac Parent LLC (“Mac Grill”), which, with its subsidiaries, operates and franchises the right to operate Romano’s Macaroni Grill restaurants. See Note 8.

J.H. Whitney VI, L.P., an affiliate of J.H. Whitney Capital Partners, LLC, currently owns approximately 68% of our total outstanding common stock.

We prepared the accompanying unaudited condensed consolidated financial statements in accordance with Rule 10-01 of Regulation S-X, and hence, the financial statements do not contain certain information included in our annual financial statements and notes thereto. We have made adjustments that are, in our opinion, necessary for the fair presentation of the results of the interim periods presented. The results of operations for such interim periods are not necessarily indicative of the results of operations for a full year. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended December 31, 2012 filed with the Securities and Exchange Commission (“SEC”) on March 20, 2013.

Principles of Consolidation

The accompanying unaudited condensed consolidated financial statements include the accounts of Ignite and its wholly-owned subsidiaries as of April 1, 2013. All significant intercompany balances and transactions have been eliminated in consolidation.

Fiscal Year

Our fiscal year ends on the Monday nearest to December 31 of each year. Prior to fiscal year 2013, the first three quarters of our fiscal year consisted of 12 weeks and our fourth quarter consisted of 16 weeks for 52-week fiscal years and 17 weeks for 53-week fiscal years. Commencing in fiscal year 2013, we changed our quarterly accounting periods to be comprised of four equal 13-week periods, except for 53-week fiscal years for which the fourth quarter will be comprised of 14 weeks. See Note 2.

Recent Accounting Pronouncement

In July 2012, the Financial Accounting Standards Board issued Accounting Standards Update No. 2012-02, Intangibles — Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment, which allows an entity the option to first assess qualitatively whether it is more likely than not that the indefinite-lived intangible asset is impaired, thus necessitating a quantitative impairment test. An entity is not required to calculate the fair value of an indefinite-lived intangible asset and perform the quantitative test unless it determines that it is more likely than not that the asset is impaired. This update is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Our adoption of this update effective January 1, 2013 did not have a significant impact on our consolidated financial statements.

Note 2 — Change in Quarterly Accounting Periods

In the first quarter of fiscal year 2013, we changed our quarterly accounting periods from 12 weeks for the first three quarters and 16 weeks for the fourth quarter to all 13-week quarters, except for 53-week fiscal years where the fourth quarter changes from 17 weeks to 14 weeks. We believe that a reporting basis comprised of four equal 13-week quarters is a more typical reporting format comparable to most companies in the casual and family dining segment of the restaurant industry, and is easier to understand for our investors.

In addition, Mac Grill uses the four equal 13-week quarterly reporting periods. We believe that the Mac Grill quarterly reporting periods are more appropriate for the post-acquisition consolidated entity.  The financial results for the quarter ended March 26, 2012 are reflected on a 12-week period basis because it was impracticable to recast on a 13-week period basis. The only financial

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information that we were able to recast on a 13-week basis for the first quarter of 2012 was revenues. If we used our revised quarterly reporting period in the prior year, revenues would have been $113.1 million during the thirteen weeks ended April 2, 2012.

Note 3 — Debt Obligations

On October 29, 2012, we entered into a new $100.0 million five-year senior secured revolving credit facility (“Revolving Credit Facility”), which includes a letter of credit sub-facility of up to $10.0 million and a swing line sub-facility of up to $15.0 million, with a syndicate of commercial banks and other financial institutions.

The interest rate for borrowings under the Revolving Credit Facility is equal to, at our option, either (a) LIBOR plus a margin of 2.00%, or (b) the Base Rate (as defined in the agreement) plus a margin of 1.00%. The applicable margins are subject to adjustment based on our leverage ratio as determined on a quarterly basis. In addition, we are required to pay a commitment fee on the unused portion of the Revolving Credit Facility. The commitment fee rate is 0.30% per annum, and is subject to adjustment thereafter on a quarterly basis based on our leverage ratio.

The Revolving Credit Facility is guaranteed by each of our subsidiaries and secured by substantially all of our present and future assets and a lien on the capital stock or other equity interests of our direct and indirect subsidiaries. The Revolving Credit Facility contains financial covenants including a leverage ratio and a minimum fixed charge coverage ratio, as described in the agreement. The facility also contains other covenants which, among other things limit our ability to incur additional indebtedness, create liens on our assets, make certain investments, guarantees or loans, merge, consolidate or otherwise dispose of assets other than in the ordinary course of business, make acquisitions, and pay dividends or make other restricted payments. We are in compliance with these financial covenants as of April 1, 2013.

Our debt obligations consist of $45.0 million outstanding under the Revolving Credit Facility as of April 1, 2013 and December 31, 2012. The weighted average interest rate on the Revolving Credit Facility at April 1, 2013 was 2.31%. As of April 1, 2013, we had outstanding letters of credit of approximately $2.8 million and available borrowing capacity of approximately $52.2 million under the Revolving Credit Facility.

The carrying value of our long-term debt approximates fair value. The estimate of the fair value of our debt is based on observable market information from a third party pricing source, which is classified as a level 2 input within the fair value hierarchy.

On April 9, 2013, we entered into an amendment to our Revolving Credit Facility to finance our acquisition of Mac Grill. See Note 8.

Note 4 — Stock-Based Compensation

During the thirteen weeks ended April 1, 2013, the board of directors granted 67 thousand stock appreciation rights (“SARs”) and 8 thousand shares of restricted stock, with a weighted average grant date fair value of $6.24 and $14.07 per share, respectively.

The following table provides the significant weighted average assumptions used to determine the fair value of SARs on the grant date using the Black-Scholes option-pricing model for awards granted during the thirteen weeks ended April 1, 2013:

Since we do not have historical exercise experience on SARs, we used the simplified method of estimating expected term. As a newly public company, we estimated expected volatility using the volatility of a peer group over a recent historical period equal to the same expected term of the award. The expected dividend yield is based on our history of not paying regular dividends in the past and our current intention to not pay regular dividends in the foreseeable future. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant using the term equal to our expected term. Restricted stock is valued using the closing stock price of the business day prior to the grant date.

Note 5 — Net Income per Share

Basic net income per share is computed using the weighted average number of common shares outstanding during the period, while diluted net income per share is computed using the weighted average number of common shares outstanding plus all potentially dilutive common share equivalents outstanding during the period. The following table summarizes the components to determine the numerator and denominators of basic and diluted net income per share (in thousands):

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The effect of dilutive securities above relates to 17 thousand shares of restricted stock outstanding as of April 1, 2013. For the thirteen weeks ended April 1, 2013, we excluded 530 thousand SARs from the computation of diluted net income per share because their effect was anti-dilutive.

Note 6 — Contingencies

We are a defendant or otherwise involved in a number of lawsuits in the ordinary course of business, including personal injury claims, contract claims, claims alleging violation of federal and state law regarding workplace and employment matters, discrimination and similar matters. When the potential liability can be estimated and the loss is considered probable, we record the estimated loss. Due to uncertainties related to the resolution of lawsuits and claims, the ultimate outcome may differ from our estimates. We believe that the ultimate exposure with respect to these pending lawsuits and claims is not expected to have a material adverse effect on our consolidated financial position, results of operations, or cash flows.

On July 18, 2012, we announced our intention to restate our financial statements for the years ended December 28, 2009, January 3, 2011 and January 2, 2012 and the related interim periods. On July 20, 2012, a putative class action complaint was filed in the U.S. District Court for the Southern District of Texas against us, certain of our current directors and officers and the underwriters in the initial public offering (“IPO”). The plaintiffs allege that all the defendants violated Section 11 of the Securities Act of 1933 (the “Securities Act”) and certain of our directors and officers have control person liability under Section 15 of the Securities Act, based on allegations that in light of the July 18, 2012 restatement announcement, our IPO registration statement and prospectus contained untrue statements of material facts, omitted to state other facts necessary to make the statements made therein not misleading, and omitted to state material facts required to be stated therein. The plaintiffs seek unspecified compensatory damages and attorneys’ fees.

We believe this lawsuit is without merit. We have filed a motion to dismiss the case and will continue to vigorously defend the lawsuit. However, we are unable to predict the outcome of this case and any future related cases.

Note 7 — Income Taxes

Our effective tax rate is generally less than the combined federal and state statutory rate primarily due to the tax benefit of FICA tax credits for employee reported tip income. The effective tax rate for the thirteen weeks and twelve weeks ended April 1, 2013 and March 26, 2012 was 30.7% and 25.6%, respectively. The increase in the effective tax rate is primarily due to a lower benefit from the FICA tax credit in the thirteen weeks ended April 1, 2013 and certain nondeductible Mac Grill transaction costs.

Note 8 — Subsequent Event

On April 9, 2013, we completed our acquisition of all of the issued and outstanding equity interest of Mac Grill, which, with its subsidiaries, operates and franchises the right to operate Romano’s Macaroni Grill restaurants, for an aggregate purchase price of approximately $54.1 million in an all-cash transaction, which reflects estimated working capital and other pre-closing adjustments, from private equity firm Golden Gate Capital, management and other investors. The final purchase price remains subject to additional working capital and post-closing adjustments. The acquisition includes 186 company-owned and twelve franchised restaurants across 36 states and Puerto Rico as well as twelve additional franchised units throughout nine foreign countries.  This acquisition expands our presence in the polished casual restaurant space.  We believe Mac Grill is an exceptional brand, with a high quality real estate portfolio which provides us with growth and asset optimization opportunities.

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The following table sets forth additional operating information that we use in assessing our performance for  the periods indicated:

Thirteen Weeks Ended April 1, 2013 Compared to Twelve Weeks Ended March 26, 2012

Revenues

As reported, revenues were $118.2 million during the thirteen weeks ended April 1, 2013, an increase of $14.8 million, or 14.3%, compared to revenues of $103.4 million during the twelve weeks ended March 26, 2012. If we used our revised quarterly reporting period in the prior year, revenues would have been $113.1 million during the thirteen weeks ended April 2, 2012.  This would have resulted in an increase of $5.1 million, or 4.5% in the current year period.  This increase is primarily from new restaurant development partially offset by a decrease of 1.4% in comparable restaurant sales when comparing the thirteen weeks ended April 1, 2013 to the revised 13-week quarterly reporting period in the prior year.

Revenues at Joe’s Crab Shack increased 4.9% to $106.6 million in fiscal year 2013 versus $101.6 million in the comparable 13 weeks of the prior year. This increase is related to new store openings partially offset by a 2.0% decrease in comparable restaurant sales. The comparable restaurant sales decrease is comprised of a 3.8% decrease in guest count partially offset by a 1.0% increase in pricing and a 0.8% mix benefit.

Brick House Tavern + Tap revenues increased 0.8% to $11.6 million in fiscal year 2013 versus $11.5 million in the comparable 13 weeks of the prior year due to a 3.9% increase in comparable restaurant sales partially offset by a store that was closed and converted to a Joe’s Crab Shack. The comparable restaurant sales increase is comprised of a 2.4% increase in pricing and a 1.5% increase from mix and traffic.

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Restaurant Operating Costs and Expenses

Restaurant operating costs and expenses increased over the prior year due to the additional week in the current year quarter and the increased operating weeks from new store openings. With the change in our fiscal quarters, as described herein, we do not believe a comparison of restaurant operating costs and expenses in the 13-week first quarter of fiscal year 2013 to the 12-week first quarter of fiscal year 2012 provides meaningful information to our investors. However, we believe that the restaurant operating costs and expenses as a percentage of revenues do provide a meaningful basis for comparison when comparing the financial results for the 13 weeks ended April 1, 2013 to the twelve weeks ended March 26, 2012. As a percent of revenue, cost of sales decreased from 31.8% to 30.7% primarily due to favorable shellfish pricing and a continued mix move to more favorable margin items. Labor expenses and occupancy expenses as a percent of revenue remained fairly consistent period over period at 27.0% and 7.2%, respectively.  Other operating expenses increased as a percentage of revenue from 18.0% to 18.4% primarily due to higher national marketing expenses related to our new advertising campaign.

General and Administrative

General and administrative expense increased by $4.1 million, or 65.4%, from $6.2 million during the twelve weeks ended March 26, 2012 to $10.3 million during the thirteen weeks ended April 1, 2013. As a percent of revenue, expenses increased from 6.0% to 8.7%. The increase from the prior year is primarily due to $1.1 million from higher professional fees related to being a public-company, $1.0 million of expenses related to the Mac Grill acquisition, $208 thousand from higher stock-based compensation expense, and the impact of the additional week in the current year quarter.

Depreciation and Amortization

Depreciation and amortization expense increased by $864 thousand, or 21.9%, from $3.9 million during the twelve weeks ended March 26, 2012 to $4.8 million during the thirteen weeks ended April 1, 2013. As a percent of revenue, depreciation and amortization increased from 3.8% to 4.1%. The increase from the prior year is mainly due to higher depreciable base from new restaurants opened and an extra week of depreciation and amortization expense in the current year.

Pre-Opening Costs

Pre-opening costs decreased by $437 thousand, or 28.6%, from $1.5 million during the twelve weeks ended March 26, 2012 to $1.1 million during the thirteen weeks ended April 1, 2013. We opened one new restaurant and converted one restaurant during the thirteen weeks ended April 1, 2013 and opened three restaurants during the twelve weeks ended March 26, 2012.   We incurred pre-opening cost in both periods for other openings in progress during the period.

Interest Expense, Net

Interest expense, net decreased by $1.6 million, or 80.2%, from $2.0 million during the twelve weeks ended March 26, 2012 to $395 thousand during the thirteen weeks ended April 1, 2013 primarily due to the lower interest rate and lower average debt balances as a result of the pay down of debt with proceeds from our initial public offering in May 2012 and the October 2012 refinancing.

Income Tax Expense

Income tax expense increased by $319 thousand, or 49.2% from $0.6 million during the twelve weeks ended March 26, 2012 to $1.0 million during the thirteen weeks ended April 1, 2013. The effective income tax rate increased from 25.6% to 30.7% primarily due to a lower benefit from the FICA tax credit in the thirteen weeks ended April 1, 2013 and certain nondeductible Mac Grill transaction costs.

Net Income

As a result of the foregoing, net income increased by $300 thousand, or 15.9%, from $1.9 million for the twelve weeks ended March 26, 2012 to $2.2 million for the thirteen weeks ended April 1, 2013.

Seasonality

There is a seasonal component to Joe’s Crab Shack’s business which typically peaks in the summer months (June, July and August) and slows in the winter months (November, December and January). Because of the seasonality of our business, results for any fiscal quarter are not necessarily indicative of the results that may be achieved for future fiscal quarters or for the full fiscal year.

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Liquidity and Capital Resources

General

Our primary sources of liquidity and capital resources have been cash provided from operating activities, cash and cash equivalents, and our senior secured credit facility. Our primary requirements for liquidity and capital are new restaurant development, working capital and general corporate needs. Our operations have not required significant working capital and, like many restaurant companies, we have been able to operate, and will continue to operate with negative working capital. Our requirement for working capital is not significant since our restaurant guests pay for their food and beverage purchases in cash or payment cards (credit or debit) at the time of sale. Thus, we are able to sell many of our inventory items before we have to pay our suppliers for such items. Our restaurants do not require significant inventories or receivables.

We believe that these sources of liquidity and capital will be sufficient to finance our continued operations and expansion plans for at least the next twelve months.

The following table shows summary cash flows information for the thirteen weeks ended April 1, 2013 and twelve weeks ended March 26, 2012 (in thousands):

Operating Activities

Net cash provided by operating activities was $10.3 million for the thirteen weeks ended April 1, 2013 and the twelve weeks ended March 26, 2012 due to the increase in sales and a reduction in the amount of interest paid offset primarily by higher general and administrative costs.

Investing Activities

Net cash used in investing activities increased $3.8 million to $9.3 million for the thirteen weeks ended April 1, 2013 compared to the net cash used in investing activities of $5.5 million for the twelve weeks ended March 26, 2012. Capital expenditures increased to $8.9 million in the current year compared to $6.6 million in the prior year primarily due to the timing of new restaurant openings. Capital expenditures are primarily for investments in new restaurant development and the replacement of restaurant equipment or facility improvement. We opened one new restaurant, converted one restaurant and remodeled one restaurant during the thirteen weeks ended April 1, 2013 compared to opening three new restaurants during the twelve weeks ended March 26, 2012. This was partially offset by proceeds from property insurance claims of $300 thousand in the current year compared to $1.1 million in the prior year.

We estimate our capital expenditures for fiscal year 2013 will be approximately $55.0 million to $60.0 million substantially related to new restaurant development including estimated construction-in-progress disbursements for fiscal 2014 openings.

Financing Activities

Net cash used in financing activities was $107 thousand for the thirteen weeks ended April 1, 2013 compared to $757 thousand net cash used in financing activities for the twelve weeks ended March 26, 2012. In the current year, financing activity cash flows represent the payment of deferred financing costs related to our New Credit Facility (as defined below), while the prior year activity includes our first quarter scheduled repayment of long-term debt.

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Senior Secured Credit Facility

On October 29, 2012, we entered into a new $100.0 million five-year senior secured revolving credit facility (the “Revolving Credit Facility”), which includes a letter of credit sub-facility of up to $10.0 million and a swing line sub-facility of up to $15.0 million, with a syndicate of commercial banks and other financial institutions.

The initial interest rate for borrowings under the facility is equal to, at our option, either (a) LIBOR plus a margin of 2.00%, or (b) the base rate (as defined in the agreement) plus a margin of 1.00%.  Thereafter, the applicable margins are subject to adjustment based on our leverage ratio as determined on a quarterly basis.  In addition, we are required to pay a commitment fee on the unused portion of the Revolving Credit Facility.  The commitment fee rate is 0.30% per annum, and is also subject to adjustment thereafter on a quarterly basis based on our leverage ratio.

The Revolving Credit Facility contains financial covenants including a leverage ratio and a minimum fixed charge coverage ratio, as described in the agreement. The facility also contains other covenants which, among other things limit our ability to incur additional indebtedness, create liens on our assets, make certain investments, guarantees or loans, merge, consolidate or otherwise dispose of assets other than in the ordinary course of business, make acquisitions, and pay dividends or make other restricted payments.  The facility is guaranteed by each of our subsidiaries and secured by substantially all of our present and future assets and a lien on the capital stock or other equity interests of our direct and indirect subsidiaries.

Acquisition of Mac Grill and New Credit Facility

On April 9, 2013, we completed our acquisition of all of the issued and outstanding equity interest of Mac Grill, which, with its subsidiaries, operates and franchises the right to operate Romano’s Macaroni Grill restaurants, for an aggregate purchase price of approximately $54.1 million in an all-cash transaction, which reflects estimated working capital and other pre-closing adjustments, from private equity firm Golden Gate Capital, management and other investors. The final purchase price remains subject to additional working capital and post-closing adjustments. The acquisition includes 186 company-owned and twelve franchised restaurants across 36 states and Puerto Rico as well as twelve additional franchised units throughout nine foreign countries.

To finance the acquisition, on April 9, 2013, we entered into an amendment to our Revolving Credit Facility (“New Revolving Credit Facility”) and added a $50.0 million term loan facility (collectively, the “New Credit Facility”). The initial interest rate for borrowings under the New Credit Facility will be at the London Interbank Offered Rate (“LIBOR”) plus a margin of 3.5%, or the base rate (as defined in the agreement) plus a margin of 2.5%, as we may elect. Thereafter, the applicable margins are subject to adjustment based on our maximum leverage ratio (as defined in the agreement), as determined on a quarterly basis, with the margins ranging from 1.25% to 4.25% on LIBOR-based loans, and from 0.25% to 3.25% on base rate-based loans. In addition, we are required to pay commitment fees on the unused portion of the New Revolving Credit Facility.  The commitment fee rate is 0.50% per annum, and is subject to adjustment thereafter on a quarterly basis based on our leverage ratio.  The principal amount of the term loan is payable in consecutive quarterly installments, commencing on September 30, 2013, with the balance thereof payable in full on the fifth anniversary of the closing date.  Total payments due of $1.3 million, $3.1 million, $3.8 million, $4.4 million and $5.0 million are due during fiscal 2013, 2014, 2015, 2016 and 2017, respectively, with the balance of $32.4 due in 2018. The New Revolving Credit Facility will mature and all amounts outstanding thereunder will be due and payable on the fifth anniversary of the closing date. Similar to the prior senior secured credit facility, the New Credit Facility contains financial covenants including a leverage ratio and a minimum fixed charge coverage ratio, as described in the agreement. The New Credit Facility also contains other covenants which, among other things, limit our ability to incur additional indebtedness, create liens on our assets, make certain investments, guarantees or loans, merge, consolidate or otherwise dispose of assets other than in the ordinary course of business, make acquisitions, and pay dividends or make other restricted payments.

Off-Balance Sheet Arrangements

Except for restaurant operating leases, we have no material off-balance sheet arrangements.

Non-GAAP Financial Measures

We occasionally utilize financial measures and terms not calculated in accordance with accounting principles generally accepted in the United States (“GAAP”) to evaluate our operating performance. These non-GAAP measures are provided to enhance the reader’s overall understanding of our current financial performance. These measurements are used by many investors as a supplemental measure to evaluate the overall operating performance of companies in our industry. Management believes that investors’ understanding of our performance is enhanced by including these non-GAAP financial measures as a reasonable basis for

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comparing our ongoing results of operations. Many investors are interested in understanding the performance of our business by comparing our results from ongoing operations from one period to the next and would ordinarily add back events that are not part of normal day-to-day operations of our business. Management and our principal stockholder also use such measures as measurements of operating performance, for planning purposes, and to evaluate the performance and effectiveness of our operational strategies.

These non-GAAP measures may not be comparable to similarly titled measures used by other companies and should not be considered in isolation or as a substitute for measures of performance prepared in accordance with GAAP. We have provided a definition below for these non-GAAP financial measures, together with an explanation of why management uses these measures and why management believes that these non-GAAP financial measures are useful to investors. In addition, we have provided a reconciliation within the press release to reconcile these non-GAAP financial measures utilized therein to its equivalent GAAP financial measure.

Adjusted net income

We calculate adjusted net income by eliminating from net income the impact of items we do not consider indicative of our ongoing operations. Specifically, we believe that this non-GAAP measure provides greater comparability and enhanced visibility into our results of operations, excluding the impact of special charges and certain other expenses. Adjusted net income represents net income less items such as (a) transactions costs consisting of acquisition-related and IPO-related expenses, (b) non-cash loss on disposal of fixed assets related to conversion, remodels and closures, (c) loss (gain) on insurance settlements, (d) certain other expenses, and (e) the income tax effect of the above described adjustments. We believe this measure provides additional information to facilitate the comparison of our past and present financial results. We utilize results that both include and exclude the identified items in evaluating business performance. However, our inclusion of these adjusted measure should not be construed as an indication that our future results will be unaffected by unusual or infrequent items. In the future, we may incur expenses or generate income similar to these adjustments.

A reconciliation of net income to adjusted net income is as follows:

Recent Accounting Pronouncements

Disclosure regarding recent accounting pronouncements can be found in Note 1 of our condensed consolidated financial statements (unaudited) contained in this Form 10-Q.

Critical Accounting Policies

The preparation of the unaudited financial statements requires that we make estimates that affect the reported accounts of assets, liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. We base our estimates on historical experience and various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources.

During the thirteen weeks ended April 1, 2013, there were no significant changes in our accounting policies or estimates, except as described in Note 2 of our condensed consolidated financial statements (unaudited) contained in this Form 10-Q.

For a description of those accounting policies that, in our opinion, involve the most significant application of judgment or involve complex estimation and which could, if different judgments or estimates were made, materially affect our reported results of operations, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations — Critical Accounting

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

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