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<SEC-DOCUMENT>0001157523-06-000550.txt : 20060124
<SEC-HEADER>0001157523-06-000550.hdr.sgml : 20060124
<ACCEPTANCE-DATETIME>20060124094049
ACCESSION NUMBER:		0001157523-06-000550
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060123
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20060124
DATE AS OF CHANGE:		20060124

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			J&J SNACK FOODS CORP
		CENTRAL INDEX KEY:			0000785956
		STANDARD INDUSTRIAL CLASSIFICATION:	COOKIES & CRACKERS [2052]
		IRS NUMBER:				221935537
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14616
		FILM NUMBER:		06545138

	BUSINESS ADDRESS:	
		STREET 1:		6000 CENTRAL HGWY
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109
		BUSINESS PHONE:		6096659533

	MAIL ADDRESS:	
		STREET 1:		6000 CENTRAL HIGHWAY
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a5062247.txt
<DESCRIPTION>J & J SNACK FOODS CORP. 8-K
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K
                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): January 23, 2006
       ------------------------------------------------------------------

                             J & J SNACK FOODS CORP.
                             -----------------------

             (Exact name of registrant as specified in its charter)

             New Jersey                 0-14616                   22-1935537
     ---------------------------------------------------------------------------
          (State or Other             (Commission             (I.R.S. Employer
     Jurisdiction of Organization)    File Number)           Identification No.)

                   6000 Central Highway, Pennsauken, NJ 08109
                   ------------------------------------------
               (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (856) 665-9533
       ------------------------------------------------------------------

                                       N/A
                                       ---
          (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneouusly satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

(  ) Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

(  ) Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

(  ) Pre-commencement communications pursuant to Rule 14d-2 (b) under the
     Exchange Act (17 CFR 240.14d-2(b))

(  ) Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))

                                       1

<PAGE>

ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITIONS

On January 23, 2006, J & J Snack Foods Corp. issued a press release regarding
its earnings for the first quarter of fiscal 2006.



ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(c) Exhibits

Exhibit Number                         Description of Document

99.1                                   Press Release dated January 23, 2006





                                       2


<PAGE>

                                   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 hereunto duly authorized.

                                                J & J SNACK FOODS CORP.

                                                By:   /s/ Gerald B. Shreiber
                                                      ----------------------
                                                      Gerald B. Shreiber
                                                      President


                                                      /s/ Dennis G. Moore
                                                      -------------------
                                                      Dennis G. Moore
                                                      Chief Financial Officer

Date: January 23, 2006


                                       3

<PAGE>

                                  EXHIBIT INDEX


Exhibit Number                        Description

99.1                                  Press Release dated January 23, 2006









                                       4
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5062247ex99_1.txt
<DESCRIPTION>EXHIBIT 99.1
<TEXT>

                                                                    Exhibit 99.1


       J & J Snack Foods Reports Record First Quarter Sales and Earnings


     PENNSAUKEN, N.J.--(BUSINESS WIRE)--Jan. 23, 2006--J & J Snack Foods Corp.
(NASDAQ:JJSF) today announced record sales and earnings for the first quarter
ended December 24, 2005.
     Sales increased 10% to $108.6 million from $98.5 million in last year's
first quarter. Net earnings increased 21% to $3.0 million in the current quarter
from $2.5 million last year. Earnings per diluted share were $.16 for the first
quarter compared to $.13 last year. Operating income increased 15% to $4.2
million in the current quarter from $3.7 million in the year ago quarter.
     Operating income in this year's quarter was impacted by $260,000 of
share-based compensation expense (expensing of stock options) and net earnings
were impacted by $171,000, or $.01 per diluted share. Excluding the impact of
share-based compensation expense recognized this year and not last year,
operating income increased 22% and net earnings increased 28%.
     Gerald B. Shreiber, J & J's President and Chief Executive Officer,
commented, "Continued strong performance by our food service business was
largely responsible for our improvement."

     J & J Snack Foods Corp.'s principal products include SUPERPRETZEL, PRETZEL
FILLERS and other soft pretzels, ICEE and ARCTIC BLAST frozen beverages,
LUIGI'S, MAMA TISH'S, SHAPE UPS, MINUTE MAID* and BARQ'S** and CHILL*** frozen
juice bars and ices, TIO PEPE'S churros, THE FUNNEL CAKE FACTORY funnel cakes,
and MRS. GOODCOOKIE, CAMDEN CREEK, COUNTRY HOME and READI-BAKE cookies. J & J
has manufacturing facilities in Pennsauken, Bridgeport and Bellmawr, New Jersey;
Scranton, Hatfield and Chambersburg, Pennsylvania; Carrollton, Texas; Atlanta,
Georgia and Vernon, (Los Angeles) California.

     *    MINUTE MAID is a registered trademark of The Coca-Cola Company.

     **   BARQ'S is a registered trademark of Barq's Inc.

     ***  CHILL is a registered trademark of Wells Dairy, Inc.


                             Consolidated Statement of Operations
                             ------------------------------------
                                     Three Months Ended
                                     ------------------
                             December 24,            December 25,
                                2005                    2004
                             ------------            ------------
                                          (unaudited)
                                         (in thousands)

Net sales                    $   108,571             $    98,521
Cost of goods sold                75,454                  68,525
                             ------------            ------------
   Gross profit                   33,117                  29,996
Operating expenses                28,920                  26,342
                             ------------            ------------
Operating income                   4,197                   3,654
Other income                         674                     298
                             ------------            ------------
   Earnings before income
    taxes                          4,871                   3,952
Income taxes                       1,861                   1,470
                             ------------            ------------
   Net earnings              $     3,010             $     2,482
                             ============            ============

Earnings per diluted share          $.16                    $.13
Earnings per basic share            $.16                    $.14
Weighted average number
 of diluted shares                18,697                  18,470
Weighted average number
 of basic shares                  18,328                  18,064


                                    Consolidated Balance Sheets
                                    ---------------------------
                               December 24, 2005   September 24, 2005
                               -----------------   ------------------
                                   (unaudited)
                                          (in thousands)

Current assets                 $        161,760    $         154,233
Property, plant & equipment,
 net                                     87,953               89,045
Goodwill                                 53,622               53,622
Other intangibles, net                    6,760                7,043
Other assets                              2,178                1,981
                               -----------------   ------------------
   Total                       $        312,273    $         305,924
                               =================   ==================

Current liabilities            $         57,001    $          52,902
Deferred income taxes                    17,987               17,987
Other long term obligations                 234                  273
Stockholders' equity                    237,051              234,762
                               -----------------   ------------------
   Total                       $        312,273    $         305,924
                               =================   ==================


     The forward-looking statements contained herein are subject to certain
risks and uncertainties that could cause actual results to differ materially
from those projected in the forward-looking statements. Readers are cautioned
not to place undue reliance on these forward-looking statements, which reflect
management's analysis only as of the date hereof. The Company undertakes no
obligation to publicly revise or update these forward-looking statements to
reflect events or circumstances that arise after the date hereof.


    CONTACT: J & J Snack Foods Corp.
             Dennis G. Moore, CFO, 856-665-9533
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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