Dollinger index

470 ENTREPRENEURSHIP CASE

RESTAURANT SALESFRANCHISE AND LICENSING REVENUES

TOTAL REVENUES

COST OF SALESRESTAURANT LABORRESTAURANT OCCUPANCY AND OTHERGENERAL AND ADMINISTRATIVE EXPENSESDEPRECIATION AND AMORTIZATIONPRE-OPENING EXPENSESSTORE CLOSURE REVERSALLOSS ON DISPOSAL/SALE OF PROPERTY

TOTAL EXPENSES

OPERATING INCOMEOTHER INCOMEINCOME BEFORE INCOME TAXESINCOME TAX EXPENSE

NET INCOME

NET INCOME PER SHARE:

BasicDiluted

$ 37.068

84

$ 37,152$ 10,363

11,8678,8693,5842,069

15

(247)

60

$ 36,580$ 572

130

$ 702

263

$ 439 $ 0.05 $ 0.05

$ 35,964

71

$ 36,035$ 9,597

11,5278,5403,2401,911

000

$ 34,819$ 1,220

113

$ 1,333

424

$ 909 $ 0.10 $ 0.09

$ 72,095

140

$ 72,235$ 19,900

23,42017,4246,9033,929

48

(247)

74

$ 71,451$ 784

231

$ 1,015

384

$ 631$ 0.07$ 0.01

$ 69,663

129

$ 69,792 $ 18,707

22,74416,3266,1823,847

4903

$ 67,858$ 1,934

196

$ 2,130

732

$ 1,398$ 0.15$ 0.14

RUBIO’S RESTAURANTS, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(in thousands, except per share data)

(unaudited)

June 25, 2006 June 26, 2005 June 25, 2006 June 26, 2005

EXHIBIT 5 Rubio’s Financial Results for the Period Ending June 25, 2006.

For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended

[continued on next page]