Basis of Presentation

3 Months Ended

Jul. 02, 2011

Basis of Presentation

Basis of Presentation

1. Basis of Presentation

In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments which are of a normal and recurring nature necessary to present fairly the consolidated financial position of Cagle’s, Inc. and its wholly owned subsidiary Cagle Farms, Inc. (collectively, the “Company”) as of July 2, 2011 and the results of their operations for the 13 weeks ended July 2, 2011 and the 13 weeks ended July 3, 2010.  The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Regulation S-X.  Results of operations for the 13 weeks ended July 2, 2011 are not necessarily indicative of results to be expected for the full fiscal year ending March 31, 2012.

The consolidated balance sheet at April 2, 2011 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. For further information, reference is made to the consolidated financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended April 2, 2011.