Rubio’s announced that revenues for the fourth quarter and year ended December 26, 2004, rose 7.1% (to $32.7 million) and 9.9% (to $137.4 million), respectively. Comparable store sales for the same periods increased 3.2% and 4.3% respectively, and the fourth quarter marked the 13th consecutive quarter of positive comparable sales growth. Average unit volumes for the trailing four quarters increased to $942,000.

“We are pleased to report the 4.3% increase in full-year comps, the best since 1999,” said Sheri Miksa, president and chief executive officer, referring to the year Rubio’s became a publicly traded company.

The company also announced that it would restate certain of its prior financial statements for changes in its accounting practices for leases and leasehold improvements.