-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GJQx5gxyIwD19jDjpyvvkEkNkb4RL5E63/KUz8qOcPxN6lriiI5QkDXYkGaLPLEX
 wp+ygzkvDgwv7jjZVxk9BQ==

<SEC-DOCUMENT>0000914317-03-001607.txt : 20030520
<SEC-HEADER>0000914317-03-001607.hdr.sgml : 20030520
<ACCEPTANCE-DATETIME>20030520085727
ACCESSION NUMBER:		0000914317-03-001607
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20030519
FILED AS OF DATE:		20030520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLANIGANS ENTERPRISES INC
		CENTRAL INDEX KEY:			0000012040
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				590877638
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06836
		FILM NUMBER:		03711381

	BUSINESS ADDRESS:	
		STREET 1:		2841 CYPRESS CREEK RD
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309
		BUSINESS PHONE:		3059749003

	MAIL ADDRESS:	
		STREET 1:		2841 CYPRESS CREEK ROAD
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BIG DADDYS LOUNGES INC
		DATE OF NAME CHANGE:	19780309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CASTLEWOOD INTERNATIONAL CORP
		DATE OF NAME CHANGE:	19760222

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOSAM CORP
		DATE OF NAME CHANGE:	19690415
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<FILENAME>form10qa50559flanigan.txt
<TEXT>

                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C.

                                  FORM 10 -Q/A


|X|   QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE
      SECURITIES EXCHANGE ACT OF 1934

For the period ended December 28, 2002

                                       or

|_|   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE
      SECURITIES EXCHANGE OF 1934

For the transition period from ______ to ______

Commission File Number I-6836

                          Flanigan's Enterprises, Inc.
             (Exact name of registrant as specified in its charter)

            Florida                                        59-0877638
(State or other jurisdiction of                         (I.R.S. Employer
incorporation or organization)                         Identification No.)

5059 N.E. 18th Avenue, Fort Lauderdale, Florida             33334
   (Address of principal executive offices)              (Zip Code)

Registrant's telephone number, including area code,           (954) 377- 1961

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934
during the preceding 12 months and (2) has been the subject to such filing
requirements for the past 90 days.
Yes  |X|   No |_|

Indicate the number of shares outstanding of each of the issuers classes of
Common Stock as of the latest practicable date 1,926,470 as of December 28,
2002.

<PAGE>

                  FLANIGAN'S ENTERPRISES, INC. AND SUBSIDIARIES

                               INDEX TO FORM 10-Q/A

                                DECEMBER 28, 2002

PART  I. FINANCIAL INFORMATION

      1.    UNAUDITED CONDENSED FINANCIAL STATEMENTS

            Consolidated Summary of Earnings -- For the Thirteen Weeks ended
            December 28, 2002 and December 29, 2001.

            Consolidated Balance Sheets -- As of December 28, 2002 and September
            28, 2002.

            Notes to Consolidated Financial Statements

      2.    MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
            RESULTS OF OPERATIONS.


      3.    QUANTATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

      4.    CONTROLS AND PROCEDURES

PART II. OTHER INFORMATION AND SIGNATURES

      5.    Exhibits and Reports on Form 8-K
            (a) Exhibits
            (b) Reports on Form 8-K


                                       2
<PAGE>

                          FLANIGAN'S ENTERPRISES, INC.
                   UNAUDITED CONSOLIDATED SUMMARY OF EARNINGS
                     (In Thousands Except Per Share Amounts)
                                   (RESTATED)

<TABLE>
<CAPTION>
                                                Thirteen  Weeks  Thirteen Weeks
                                                     Ended           Ended
                                                    Dec.28          Dec. 29
                                                     2002             2001
                                                   --------        --------
<S>                                                <C>             <C>
REVENUES:
Restaurant food sales                              $  4,932        $  5,856
Restaurant bar sales                                  1,292           1,601
Package good sales                                    2,680           2,435
Franchise related revenues                              238             233
Owners fee                                               68               8
Other operating income                                   87             103
                                                   --------        --------
                                                      9,297          10,296
                                                   --------        --------

COSTS AND EXPENSES:
Cost of merchandise sold
  Restaurant and bar                                  2,136           2,590
Cost of merchandise sold
  Package goods                                       1,952           1,760
Payroll and related costs                             2,569           3,001
Occupancy costs                                         430             428
Selling, general and
   administrative expenses                            1,375           1,776
                                                   --------        --------
                                                      8,462           9,555
                                                   --------        --------
         Income from operations                         835             741
                                                   --------        --------

OTHER INCOME (EXPENSE)
 Interest expense on long term
   debt                                                 (31)            (38)
 Minority interest in earnings
 of  consolidated joint ventures                       (312)           (178)
 Joint venture income                                    17              10
 Interest income                                          9               8
 Recognition of deferred gains                            1               1

Other, net                                               96              38
                                                   --------        --------

         Income before income taxes                     615             582
</TABLE>


                                       3
<PAGE>

                  FLANIGAN'S ENTERPRISES, INC. AND SUBSIDIARIES
                   UNAUDITED CONSOLIDATED SUMMARY OF EARNINGS
                     (In Thousands Except Per Share Amounts)

                                   (Continued)
                                   (RESTATED)
                                               Thirteen Weeks    Thirteen Weeks
                                                   Ended             Ended

                                                  Dec. 28           Dec. 29
                                                    2002              2001
                                                  -------           --------

PROVISION FOR INCOME TAXES                          $141              $134
                                                    ----              ----

         Net Income                                 $474              $448
                                                    ====              ====


<TABLE>
<CAPTION>
                                                    For The Thirteen Weeks Ended
                                          Dec. 28, 2002                             Dec. 29, 2001
                            Numerator      Denominator       EPS       Numerator      Denominator        EPS
                            ---------      -----------       ----      ---------      -----------       ----
<S>                          <C>            <C>              <C>        <C>            <C>              <C>
Basic EPS                   $474,000        1,926,470        $.25      $448,000        1,924,865        $.23

Effective/ dilutive
Stock Options                                  26,197                                     16,989
                            --------        ---------        ----      --------        ---------        ----
   Diluted EPS              $474,000        1,952,667        $.24      $448,000        1,941,854        $.23
                            --------        ---------        ----      --------        ---------        ----
</TABLE>

The accompanying notes to consolidated financial statements are an integral part
of these statements.


                                       4
<PAGE>

                  FLANIGAN'S ENTERPRISES, INC. AND SUBSIDIARIES

                           CONSOLIDATED BALANCE SHEETS

              DECEMBER 28, 2002 (UNAUDITED) AND SEPTEMBER 28, 2002
                                 (In Thousands)
                                   (RESTATED)
                                     ASSETS


                                                  DECEMBER 28      SEPTEMBER 28
                                                     2002              2002
                                                  -----------      ------------

Cash and cash equivalents                          $ 1,700           $ 1,143
Notes and mortgages receivable,
  current maturities, net                               55                85
Due from franchisees                                    --               156
Other receivables                                    1,147               795
Inventories                                          1,749             1,422
Refundable deposit, major supplier                   1,173               979
Marketable securities                                  149                --
Prepaid expenses                                       536               535
Deferred tax asset                                     239               239
                                                   -------           -------
         Total Current Assets                        6,748             5,354
                                                   -------           -------

Property and Equipment                              10,943            10,514
                                                   -------           -------

Investments in Joint Ventures                          174               142
                                                   -------           -------

Other Assets:
Liquor licenses, net                                   331               337
Notes and mortgages receivable, net                    202               167
Deferred tax asset                                     248               248
Other                                                  581               605
                                                   -------           -------
         Total Other Assets                          1,362             1,357
                                                   -------           -------
         Total Assets                              $19,227           $17,367
                                                   =======           =======


                                       5
<PAGE>

                  FLANIGAN'S ENTERPRISES, INC, AND SUBSIDIARIES

                           CONSOLIDATED BALANCE SHEETS

              DECEMBER 28, 2002 (UNAUDITED) AND SEPTEMBER 28, 2002

                      LIABILITIES AND STOCKHOLDERS' EQUITY
                                 (In Thousands)
                                   (RESTATED)

                                                 DECEMBER 28       SEPTEMBER 28,
                                                     2002              2002
                                                 -----------       -------------

Current Liabilities:
  Accounts payable and accrued expenses            $  2,766         $  1,905
  Common stock dividend payable                         520               --
  Due to franchisees                                      8               49
  Current portion of long term debt                     287              345
         Deferred gains                                  74               75
                                                   --------         --------
              Total Current Liabilities               3,655            2,374

Long Term Debt, Net of Current
   Maturities                                         1,540            1,593
                                                   --------         --------
Minority Interest in Earnings of
   Consolidated Joint Ventures                        4,121            3,443
                                                   --------         --------

Stockholders' Equity:
    Common stock, 5,000,000 shares
    authorized, 4,197,642 shares issued                 420              420
    Capital in excess of par value                    6,103            6,103
    Retained earnings                                 8,701            8,747
    Less: Treasury stock, at cost
    2,271,172 shares at December 28, 2002
       and September 28, 2002                        (5,313)          (5,313)
                                                   --------         --------
         Total Stockholders' Equity                   9,911            9,957
                                                   --------         --------

         Total Liabilities and
         Stockholders' Equity                      $ 19,227         $ 17,367
                                                   ========         ========

                 See notes to consolidated financial statements.


                                       6
<PAGE>

                  FLANIGAN'S ENTERPRISES, INC. AND SUBSIDIARIES

                 UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS

      FOR THE THIRTEEN WEEKS ENDED DECEMBER 28, 2002 AND DECEMBER 29, 2001
                                 (In Thousands)
                                   (RESTATED)

                                                       DECEMBER 28   DECEMBER 29
                                                          2002          2001
                                                       -----------   -----------

CASH FLOWS FROM OPERATING ACTIVITIES:
         Net income                                       $ 474        $ 448
         Adjustments to reconcile net income
         to net cash provided by operating
         activities:
         Depreciation and amortization of
         property, and equipment                            340          252
         Amortization of liquor licenses                     16           16
         Recognition of deferred revenue                     (1)          (1)
         Joint venture income                               (17)         (10)
         Minority interest in earnings
         of consolidated joint venture                      312          178

         Gain on sale of liquor license                      --           (8)


         Changes in assets and liabilities:
            (Increase)  decrease in:
                 Inventories                               (327)        (413)
                 Prepaid expenses                            (1)          59
                 Due from franchises                        156           96
                 Refundable deposit, major supplier        (194)          --
                 Other receivables                         (352)        (175)
                 Other assets                                24         (428)
           Increase (decrease) in:
                  Accounts payable and accrued
                  expenses                                  861         (182)
                  Due to franchises                         (41)          89
                                                          -----        -----

                  Net cash provided by (used in)
                    operating activities                  1,250          (79)
                                                          -----        -----

                                   (continued)


                                       7
<PAGE>

                  FLANIGAN'S ENTERPRISES, INC. AND SUBSIDIARIES
                 UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS
      FOR THE THIRTEEN WEEKS ENDED DECENBER 28, 2002 AND DECEMBER 29, 2001
                                 (In Thousands)
                                   (RESTATED)

<TABLE>
<CAPTION>
                                                                  DECEMBER 28    DECEMBER 29
                                                                      2002           2001
                                                                 ------------    -----------
<S>                                                               <C>             <C>
CASH FLOWS FROM INVESTING ACTIVITIES:
         Collections on notes and mortgages
           receivable                                                  69              87
         Distributions from joint ventures                             15              10
         Additions to property and equipment                         (799)           (345)
         Purchase  of liquor license                                   --             (37)
         Acquisition of marketable securities                        (149)             --
                                                                  -------         -------

         Net cash used in investing
                  activities                                         (864)           (285)
                                                                  -------         -------
CASH FLOWS FROM FINANCING ACTIVITIES:
         Payments on long term debt                                  (111)             86
         Payment on damages payable on
           terminated or rejected leases                               --             (30)
         Proceeds from joint venture interest                        1149              --
         Exercise of stock option                                      --             235
         Distributions to joint venture
           minority partners                                         (867)             --
         Payment of notes receivable on sale
           of  common stock                                            --               7

                                                                  -------         -------
                  Net cash provided by financing
                  activities                                          171             298
                                                                  -------         -------

NET INCREASE (DECREASE) IN CASH AND
EQUIVALENTS                                                           557             (66)

CASH AND EQUIVALENTS, BEGINNING OF PERIOD                           1,143           1,549
                                                                  -------         -------

CASH AND  EQUIVALENTS, END OF PERIOD                              $ 1,700         $ 1,483
                                                                  =======         =======
</TABLE>


                                       8
<PAGE>

              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

                                DECEMBER 28, 2002
                                   (Restated)

(1)   PETITION IN BANKRUPTCY:

      On November 5, 1985, Flanigan's Enterprises, Inc. (Flanigan's), not
including any of its subsidiaries, filed a voluntary petition in the United
States Bankruptcy Court for the Southern District of Florida seeking to
reorganize under Chapter 11 of the Federal Bankruptcy Code. In fiscal 1986,
Flanigan's recorded damages of $4,278,000 in claims for losses as a result of
rejected leases. Because the damage payments were to be made over nine years,
the total amount due was discounted at a rate of 9.25%, Flanigan's then
effective borrowing rate. During fiscal years 1991 and 1992, Flanigan's
renegotiated the payment of this obligation to extend into fiscal 2002 which
effectively reduced the discount rate to 3.71%. Certain other bankruptcy related
liabilities including excise and property taxes, settlements and past rents,
were fixed as to amount and have been paid in full pursuant to the terms of
Flanigan's Plan of Reorganization, as amended and modified (Plan). On May 5,
1987 the Plan was confirmed by the Bankruptcy Court and on December 28, 1987,
Flanigan's was officially discharged from bankruptcy. During the third quarter
of fiscal year 2002, the remaining liabilities under the Plan were paid in full.

(2)   BASIS OF PRESENTATION:

      The financial information for the periods ended December 28, 2002, and
December 29, 2001 are unaudited. Financial information as of September 28, 2002
has been derived from the audited financial statements of the Company, but does
not include all disclosures required by generally accepted accounting
principles. In the opinion of management, all adjustments, consisting of normal
recurring adjustments, necessary for a fair presentation of the financial
information for the periods indicated have been included. For further
information regarding the Company's accounting policies, refer to the
Consolidated Financial Statements and related notes included in the Company's
Annual Report on Form 10- K for the year ended September 28, 2002. Operating
results for interim periods are not necessarily indicative of results to be
expected for a full year.


                                       9
<PAGE>

(3)   EARNINGS PER SHARE:

      Statements of Financial Accounting Standards ("SFAS") No. 128, Earnings
per share establishes standards for computing and presenting earnings per share
("EPS"). This statement requires the presentation of basic and diluted EPS. The
data on Page 4 shows the amounts used in computing earnings per share and the
effects on income and the weighted average number of shares of potential
dilutive common stock.

(4) RECLASSIFICATION:

      Certain amounts in the fiscal 2002 financial statements have been
reclassified to conform to the fiscal 2003 presentation.

(5)   FRANCHISE PROGRAM:

      During fiscal year 1995, the Company completed a franchise agreement for a
franchisee to operate a restaurant under the "Flanigan's Seafood Bar and Grill"
servicemark pursuant to a license from the Company. The franchise agreement was
drafted jointly with existing franchisees with all modifications requested by
the franchisees incorporated therein. The franchise agreement provides the
Company with the ability to maintain a high level of food quality and service at
its franchised restaurants, which are essential to a successful franchise
operation. A franchisee is required to execute a franchise agreement for the
balance of the term of its lease for the business premises, extended by the
franchisee's continued occupancy of the business premises thereafter, whether by
lease or ownership. The franchise agreement provides for a royalty to the
Company in an amount of approximately 3% of gross sales, plus a contribution to
advertising in an amount of between 1-1/2% to 3% of gross sales. In most cases
the Company does not sublease the business premises to the franchisee and in
those cases where it does, the Company does not receive rent in excess of the
amount paid by the Company.

All existing franchisees who operate restaurants under the "Flanigan's Seafood
Bar and Grill' or other authorized service marks have executed franchise
agreements.

(6)   INVESTMENT IN JOINT VENTURES:

     Subsequent to December 28, 2002, the Company  determined that certain joint
ventures in which they had general partnership  interests should be consolidated
for financial statement reporting. These joint ventures were previously reported
on the equity  method.  As a result,  the Company has restated the  accompanying
financial  statements to  consolidate  those joint ventures in which they have a
general  partnership  interest.  The  restatement  resulted  in no change to net
income of any period reported or to the related  earnings per share amounts,  or
to stockholders' equity.

      Miami, Florida

      The Company operated a restaurant in Miami, Florida under the "Flanigan's
Seafood Bar and Grill" servicemark pursuant to a limited partnership agreement
through the end of the second quarter of fiscal year 2002. The Company acted as
the general partner and owned a fifty percent limited partnership interest. The
State of Florida, Department of Transportation, ("DOT") exercised its right of
eminent domain to "take" the hotel property upon which this restaurant was
located and the restaurant was closed as of the end of business on March 30,
2002. The Company, as general partner of the limited partnership, pursued a
claim for the "taking" of the restaurant, including its furniture, fixtures and
equipment, against the DOT, and an apportionment claim against the owner of the
hotel property. The limited partnership received


                                       10
<PAGE>

the sum of $700,000 from the owner of the hotel property as compensation for its
possessory rights to the restaurant premises and its share of the compensation
paid by the DOT for its furniture, fixtures and equipment pursuant to a
Stipulated Final Judgment between the DOT and the owner of the hotel property,
("Stipulated Final Judgment"). The settlement resulted in $459,000 of gain on
disposition during the third quarter of fiscal year 2002. The limited
partnership has reserved its right to seek additional compensation from the DOT
for (1) its claim for the value of its furniture, fixtures and equipment located
in the restaurant which were not paid for in the Stipulated Final Judgment; (2)
its claim for the value of its furniture, fixtures and equipment above and
beyond the value paid by the DOT in the Stipulated Final Judgment; and (3) any
other rights reserved to the limited partnership in the Stipulated Final
Judgment, which additional compensation will belong solely to the Company. The
amount of compensation, if any, cannot be estimated as of this date. The
unrelated joint venture partner received $350,000 in full settlement of their
interest and the Company controls 100% of the partnership as of September 28,
2002. The results of operations of this restaurant have been consolidated with
the Company's operations for the periods ended December 28, 2002 and December
29, 2001.

      Fort Lauderdale, Florida

      The Company has a franchise agreement with a limited partnership which
operates a restaurant in Fort Lauderdale, Florida. The Company owns a twenty
five percent limited partnership interest in the franchise. Other related
parties, including, but not limited to, officers and directors of the Company
and their families are also investors. The results of operations of this
restaurant have been accounted for using the equity method for the period ended
December 28, 2002 and December 29, 2001.

      Surfside, Florida

      The Company operates a restaurant in Surfside, Florida under the
"Flanigan's Seafood Bar and Grill" servicemark, pursuant to a limited
partnership agreement. The Company acts as general partner and also owns a forty
two percent limited partnership interest. Other related parties, including, but
not limited to, officers and directors of the Company and their families are
also investors. The results of operations of this restaurant have been
consolidated with the Company's operations for the periods ended December 28,
2002 and December 29, 2001.

      Kendall, Florida

      The Company operates a restaurant in Kendall, Florida under the
"Flanigan's Seafood Bar and Grill" servicemark, pursuant to a limited
partnership agreement. The Company acts as general partner and also owns a forty
percent limited partnership interest. Other related parties, including, but not
limited to officers and directors of the Company and their families are also
investors. The results of operations of this restaurant have been consolidated
with the Company's operations for the periods ended December 28, 2002 and
December 29, 2001.


                                       11
<PAGE>

      West Miami, Florida

      During the third quarter of fiscal year 2000, the Company, as agent for a
limited partnership to be formed, entered into a contract to purchase an
existing restaurant location in West Miami, Florida to renovate and operate
under the "Flanigan's Seafood Bar and Grill" servicemark. The funds necessary
for this joint venture were raised through a private offering. The Company acts
as general partner and also owns a twenty five percent limited partnership
interest. Of its twenty five percent limited partnership interest, the Company
received 6.36% of its limited partnership interest as a bonus and as
compensation for advancing funds prior to receiving zoning approval for its
intended use and its limited guaranty of the lease for the business premises.
Other related parties including, but not limited to officers and directors of
the Company and their families are also investors. The sale was closed during
the third quarter of fiscal year 2001, and the restaurant opened for business
during the first quarter of fiscal year 2002. The results of operations of this
restaurant have been consolidated with the Company's operations for the period
ended December 28, 2002.

      Weston, Florida

      During the fourth quarter of fiscal year 2001, a limited partnership was
formed with the Company as general partner, which limited partnership entered
into a sublease agreement to own and operate an existing restaurant in Weston,
Florida. The Company, as general partner, operated this restaurant under its
existing servicemark from August, 2001 through July, 2002. During the fourth
quarter of fiscal year 2002, the limited partnership began raising funds to
renovate the business premises for operation as a "Flanigan's Seafood Bar and
Grill" restaurant. The restaurant opened for business during the second quarter
of fiscal year 2003. The Company continues to act as general partner and also
owns a twenty eight percent limited partnership interest. Other related parties,
including but not limited to officers and directors of the Company and their
families are also investors. The results of operations of this restaurant were
consolidated with the Company's operations for the fiscal year ended September
28, 2002 and have been consolidated with the Company's operations for the
periods ended December 28, 2002 and December 29, 2001.

(7)   INCOME TAXES:

      Financial Accounting Standards Board Statement No. 109, Accounting for
Income Taxes, requires among other things, recognition of future tax benefits
measured at enacted rates attributable to deductible temporary differences
between financial statement and income tax basis of assets and liabilities and
to tax net operating loss carryforwards and tax credits to the extent that
realization of said tax benefits is more likely than not. The deferred tax asset
was $487,000 as of December 28, 2002 and September 28, 2002.


                                       12
<PAGE>

(8)   COMMITMENTS AND CONTINGENCIES:

      Guarantees

      The Company guarantees various leases for franchisees and locations sold
in prior years. Remaining rental commitments required under these leases are
approximately $7,265,000. In the event of a default under any of these
agreements, the Company will have the right to repossess the premises.

      The Company is a party to various litigation matters incidental to its
business. Certain claims, suits and complaints arising in the ordinary course of
business have been filed or are pending against the Company.

Litigation

      Certain states have "liquor liability" laws which allow a person injured
by an "intoxicated person" to bring a civil suit against the business (or social
host) who served intoxicating liquors to an already "obviously intoxicated
person", know as "dram shop" claims. Florida has restricted its dram shop claims
by statute, permitting persons injured by an "obviously intoxicated person" to
bring court action only against the business which had served alcoholic
beverages to a minor or to an individual known to be habitually addicted to
alcohol. The Company is generally self-insured for liability claims, with major
losses partially covered by third-party insurance carriers. The extent of this
coverage varies by year. The Company currently has no dram shop cases pending.
For further discussion see the section headed Legal Proceedings on page 14 of
the Company's Annual Report on Form 10-K for the fiscal year ended September 28,
2002. The Company accrues for potential uninsured losses based upon estimates
received from legal counsel and its historical experience, when uninsured claims
are pending. Such accrual is included in the "Accounts payable and accrued
expenses". See Note 6 in the Company's Annual Report on Form 10-K for the fiscal
year ended September 28, 2002.

      During fiscal year 2000, the Company was served with several complaints
alleging violations of the American with Disabilities Act ("ADA"), at all of its
locations. The lawsuits included the restaurants owned by limited partnerships
and franchises. The sudden influx of lawsuits alleging ADA violations was due to
the fact that it was anticipated at the time that the ADA was going to be
amended to include a provision requiring plaintiffs to provide the potential
defendant with 90 days notice of ADA violations prior to filing suit, during
which time the violations may be corrected. The amendment has not yet been
enacted and as of now, the ADA still has no notice provision and the first time
the Company received notice of any ADA violations was when it was served with a
copy of the complaint. Of the lawsuits filed, only a few have been actively
pursued. The Company has retained an ADA expert who has inspected locations
involved in the active lawsuits, including the limited partnerships and
franchises, and provided a report setting forth ADA violations which need to be
corrected. It is the Company's intent to correct ADA violations noted by its ADA
expert and then vigorously defend the lawsuits arguing that the locations are in
compliance. During fiscal year 2001 and fiscal year 2002, the Company, including
three (3) of its franchises, settled all active lawsuits alleging ADA
violations.

(9)  INVESTMENTS:

      Investments in equity securities that have readily determinable fair
values are classified and accounted for as available-for-sale.
Available-for-sale securities are carried at fair value with unrealized gains
and losses recorded as a separate component of accumulated other comprehensive
income. Realized gains and losses are calculated based on the specific
identification method and recorded in "other income" on the income statement. At
December 28, 2002 fair value approximated cost.


                                       13
<PAGE>

2.    MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
      OPERATIONS:

      The Company owns and /or operates full service restaurants, package liquor
stores and an entertainment oriented club (collectively the "units"). The
Company had interests in seven additional units which have been franchised by
the Company. The table below sets out the changes, if any, in the type and
number of units being operated.

                                  Dec. 28  Sept. 28   Dec. 29         Note
                                    2002     2002      2001         Numbers
                                  -------  --------   -------     ------------
Combination package
  and restaurant                     4         4         4
Restaurant only                      7         7         8        (1)  (2) (3)
Package store only                   4         4         4        (4)  (5) (6)
Clubs                                1         1         1
                                   ---       ---       ---

Total Company operated units        16        16        17

Franchised units                     7         7         7                 (7)

Notes:

(1) During the third quarter of fiscal year 2001, a limited partnership was
formed which raised funds through a private offering to purchase the assets of a
restaurant in West Miami, Florida, and renovate the same for operation under the
"Flanigan's Seafood Bar and Grill" servicemark. The Company is the general
partner and has a 25 percent ownership interest in the partnership. The
restaurant opened for business during the first quarter of fiscal year 2002.

(2) During the first quarter of fiscal year 2002, the State of Florida,
Department of Transportation, ("DOT"), exercised its right of eminent domain to
"take" title to the hotel property upon which a restaurant operated by the
Company as general partner of a limited partnership was located. The restaurant
closed at the end of business on March 30, 2002 and is not included in the table
of units.

(3) During the fourth quarter of fiscal year 2001, a limited partnership was
formed with the Company as general partner, which limited partnership entered
into a sublease agreement to own and operate an existing restaurant in Weston,
Florida. During the fourth quarter of fiscal year 2002, the limited partnership
raised funds to renovate the business premises for operation as a "Flanigan's
Seafood Bar and Grill" restaurant. The Company owned 100% of the limited
partnership from July 29, 2001 through August 31, 2002 and the operating results
were consolidated for financial reporting purposes for fiscal year 2001.
Renovations were completed and the restaurant opened for business during the
first quarter of fiscal year 2003. This unit is included in the table of units.


                                       14
<PAGE>

(4) During the fourth quarter of fiscal year 2000, the Company entered into a
lease agreement for the operation of a package liquor store in Hialeah, Florida.
This package liquor store opened for business during the first quarter of fiscal
year 2002.

(5) During the fourth quarter of fiscal year 2001, the Company entered into a
ground lease for an out parcel in Hollywood, Florida. The Company plans to
construct a building on the out parcel, one-half (1/2) of which will be used by
the Company for the operation of a package liquor store and the other one- half
(1/2) will be subleased by the Company as retail space. The Company expects to
receive the required building permits by the end of the second quarter of fiscal
year 2003. This unit is not included in the table of units.

(6) During the second quarter of fiscal year 2001, the Company completed
renovations to its new corporate offices and relocated to the same. The new
corporate offices consist of a two (2) story building, with space set aside on
the ground floor for a package liquor store. The Company filed an application
for its building permits and expects to have the permits issued by the end of
the second quarter of fiscal year 2003. This package liquor store is not
included in the table of units.

(7) Since the fourth quarter of 1999, the Company has managed the restaurant for
a franchisee. The franchised restaurant is included in the table of units as a
restaurant operated by the Company and the franchise is also included as a unit
franchised by the Company and in which the Company has an interest.

Results of Operations

     Results of operations  for the thirteen  weeks ended  December 28, 2002 and
December 29, 2001 have been  restated to  consolidate  the  operations  of joint
ventures for which there is control.

<TABLE>
<CAPTION>
                                                Thirteen Weeks Ended
                                         Dec. 28,                   Dec. 29,
                                           2002                      2001
                                  Amount       Percent     Amount          Percent
                                 -------       -------    -------          -------
                                  (In Thousands)           (In Thousands)
<S>                              <C>            <C>       <C>               <C>
Restaurant food sales            $ 4,932        55.39     $ 5,856           59.20
Restaurant bar sales               1,292        14.51       1,601           16.18
Package goods sales                2,680        30.10       2,435           24.62
                                 -------       ------     -------          ------

Total sales                      $ 8,904       100.00     $ 9,892          100.00

Franchise related revenues           238                      233
Owners fee                            68                       68
Other operating income                87                      103
                                 -------                   ------

Total Revenue                    $ 9,297                  $10,296
                                 =======                  =======
</TABLE>

      Restaurant food sales represented 55.39% of total sales in the thirteen
weeks of fiscal year 2003 as compared to 59.20% of total sales in the thirteen
weeks of fiscal year 2002. The weekly average of same store restaurant food
sales were $378,587 and $372,557 for the thirteen weeks, ended December 28, 2002
and December 29, 2001, respectively, an increase of 1.6%.

      Restaurant bar sales represented 14.51% of total sales in the thirteen
weeks of fiscal year 2003 as compared to 16.18% of total sales in the thirteen
weeks of fiscal year 2002. The weekly average of same store restaurant bar sales
were $98,892 and $101,014 for the thirteen weeks ended December 28, 2002 and
December 29, 2001, respectively, a decrease of 2.1%.

      Package goods sales represented 30.10% of total sales in the thirteen
weeks of fiscal year 2003, as compared to 24.62% of total sales in the thirteen
weeks of fiscal year 2002. The percentage increase is attributed to the
operation of an additional package goods store for the entire thirteen weeks
ended December 28, 2002 as compared with only three weeks for the thirteen weeks
ended December 29, 2001. The weekly average of same store package goods sales
were $194,032 and $185,987 for the thirteen weeks ended December 28, 2002 and
December 29, 2001, respectively, an increase of 4.3%

      The gross profit margin for restaurant and bar sales was 65.69% and 65.27%
for the thirteen weeks ended December 28, 2002 and December 29, 2001,
respectively.


                                       15
<PAGE>

      The gross profit margin for package goods stores was 27.16% and 27.69% for
the thirteen weeks ended December 28, 2002 and December 29, 2001, respectively.

      Franchise related revenues were $238,000 and $233,000 for the thirteen
weeks ended December 28, 2002 and December 29, 2001 respectively, an increase of
2.1%

      The owners fees was $68,000 and $68,000 for the thirteen weeks ended
December 28, 2002 and December 29, 2001 respectively.

Operating Costs and Expenses

      Operating costs and expenses were $ 8,462,000 and $9,555,000 for the
thirteen weeks ended December 28, 2002 and December 29, 2001 respectively, a
decrease of 11.4%. The decrease is accounted for by the operation of one less
store in the 13 weeks ended December 28, 2002, compared with December 29, 2001
due to eminent domain proceedings.

      Payroll and related costs, which includes workers compensation insurance
and health insurance were $2,569,000 and $3,001,000 for the thirteen weeks ended
December 28, 2002 and December 29, 2001 respectively, a decrease of 14.4%. The
decrease is accounted for by the operation of one less store in the 13 weeks
ended December 28, 2002, compared with December 29, 2001 due to eminent domain
proceedings.

      Occupancy costs which include rent, common area maintenance, repairs and
taxes were $430,000 and $428,000 for the thirteen weeks ended December 28, 2002
and December 29, 2001 respectively, an increase of less than 1%.

      Selling, general and administrative expenses were $1,375,000 and
$1,776,000 for the thirteen weeks ended December 28, 2002 and December 29, 2001
respectively, a decrease of 22.58%. The decrease in selling, general and
administrative expense is accounted for by the operation of one less store in
the 13 weeks ended December 28, 2002, compared with December 29, 2001, due to
eminent domain proceedings.


                                       16
<PAGE>

Liquidity and Capital Resources

      Cash Flows

      The following table is a summary of the Company's cash flows for the first
thirteen weeks of fiscal years 2003 and 2002.

                                               Thirteen Weeks Ended
                                             Dec. 28          Dec.29,
                                               2002            2001
                                             -------         -------
                                                (In Thousands)
Net cash provided by (used in)
  operating activities                       $ 1,250         $   (79)

Net cash used in
  investing activities                          (864)           (285)
Net cash provided by (used in)
  financing activities                           171             298
                                             -------         -------

Net Increase (Decrease) in Cash
and Cash Equivalents                             557             (66)

Cash and Cash Equivalents,  Beginning          1,143           1,549
                                             -------         -------

Cash and Cash Equivalents, Ending            $ 1,700         $ 1,483
                                             =======         =======

      On December 19, 2002, the Company declared a cash dividend of 27 cents per
share payable on January 30, 2003 to shareholders of record on January 17, 2003.

      On December 13, 2001, the Company declared a cash dividend of 25 cents per
share payable on January 17, 2002 to shareholders of record on December 30,
2001.

      On February 14, 2001, the Company declared a cash dividend of 12 cents per
share payable on March 17, 2001 to shareholders of record on March 1, 2001.

      On April 30, 2002, the Company purchased 36,000 shares of the Company's
common stock from the Company's Chief Executive Officer at $6.60 per share which
was the fair market price as of that date.

Capital Expenditures

      The Company had additions to fixed assets of $799,000 during the thirteen
weeks ended December 28, 2002 as compared to $345,000 for the thirteen weeks
ended December 29, 2001 and $2,398,000 for the fiscal year ended September 28,
2002.

      All of the Company's units require periodic refurbishing in order to
remain competitive. During the fiscal year 1992, as cash flow improved, the
Company embarked on a refurbishing program which continues through fiscal year
2003. The budget for fiscal year 2003 is $425,000.

Working Capital

      The table below summarizes the current assets, current liabilities, and
working capital for the fiscal quarters ended December 28, 2002, and December
29, 2001 and the fiscal year ended September 28, 2002.


                                       17
<PAGE>

                          Dec. 28,      Dec. 29,     Sept. 28,
     Item                  2002          2001          2002
                          --------      --------     --------
                                      (In Thousands )

Current Assets             $6,748        $6,064       $5,354
Current Liabilities         3,655         2,669        2,374
Working Capital             3,093         3,395        2,980

      In January of fiscal year 2000, the Company borrowed the sum of $1,000,000
from Bank of America, d/b/a Nations Bank. The promissory note earned interest at
prime rate, payable monthly on the outstanding principal balance, with quarterly
payments of principal commencing July 1, 2000 at the rate of $50,000 per quarter
for 8 quarters, and then at the rate of $75,000 per quarter for 8 quarters, at
which time any outstanding principal balance and all accrued interest would have
been due in full. The promissory note was secured by a security interest in all
assets of the Company, including the office building purchased by the Company.
The promissory note was prepaid in full during the fourth quarter of fiscal year
2002.

      During the fourth quarter of fiscal year 2002, the Company closed on a
$456,000 loan from Bank Atlantic, which loan was used to prepay the Company's
loan with Bank of America discussed above. The promissory note earns interest at
prime rate per annum and is fully amortized over 19 months with equal monthly
payments of principal and interest each in the amount of $19,021, commencing
August 3, 2002. The promissory note is unsecured and may be prepaid in whole or
in part at any time, without penalty, with any prepayments applying against the
payments last due on the promissory note.

      During the fourth quarter of fiscal year 2001, the Company borrowed the
sum of $895,000 from the Bank of America, d/b/a Nations Bank. The promissory
note earns interest at the rate of 8.62% per annum, amortized over 20 years with
principal and interest payable monthly, with the entire unpaid principal balance
and all accrued interest due on August 1, 2008. The promissory note is secured
by a mortgage on the office building purchased by the Company for its corporate
offices, which office building was released from the lien granted by the Company
to Bank of America, d/b/a Nations Bank, as collateral for the loan in January of
fiscal year 2000. In order to hedge the interest rate risk, the Company entered
into an ISDA Master Agreement with Bank of America, ("SWAP Agreement"), and in
the event the Company elects to prepay the promissory note, there may be a
prepayment penalty associated therewith.

      Legal Matters

      See "Litigation" on page 13 of this report and Item 1 and Item 3 to Part 1
of the Annual Report on Form 10-K for the fiscal year ended September 28, 2002
for a discussion of other legal proceedings resolved in prior years.


                                       18
<PAGE>

Trends

      During the next twelve months management expects same store sales to
remain level with an increase in gross profit due to improved terms in the
Company's contract with its major supplier. Management also expects a moderate
increase in operating expenses for the balance of fiscal year 2003, resulting in
a modest increase in the Company's earnings for fiscal year 2003.

CRITICAL ACCOUNTING POLICIES

      The Company's significant accounting policies are more fully described in
Note 1 to the Company's consolidated financial statements located in Item 8 of
the Annual Report on Form 10-K. The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect the
reported amounts of assets, liabilities, revenues, and expenses, and the related
disclosures of contingent assets and liabilities. Actual results could differ
from those estimates under different assumptions or conditions. The Company
believes that the following


                                       19
<PAGE>

critical accounting policy is subject to estimates and judgments used in the
preparation of its consolidated financial statements.

      Deferred tax assets result primarily from timing differences relating to
depreciation and tip credits. The calculations are reviewed periodically by
management and are adjusted as the assumptions or conditions indicate.

3. QUANTATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

      The Company does hold market risk sensitive instruments for investment
      purposes. The Company also recognizes market risk from interest rate
      exposure.

      Market Risk - Investments

      In the quarter ended December 28, 2002, the Company began an investment
      program to accumulate funds to satisfy debt in the future. The Company
      made an investment in an equity security which is subject to market risk.
      To the extent that market price declines will have a negative impact of
      the value of the investment. There is no assurance that market price will
      increase or decrease in the next year.

      At September 28, 2002, the Company's cash resources earn interest at
      variable rates. Accordingly, the Company's return on these funds is
      affected by fluctuations in interest rates. Any decrease in interest rates
      will have negative effect on the Company's earnings. In addition, the
      Company incurs interest charges on debt at variable rates, which to the
      extent the Company has not entered into interest rate swap agreements to
      hedge this risk, could negatively impact the Company's earnings. There is
      no assurance that interest rates will increase or decrease over the next
      fiscal year.

      The Company has two debt arrangements  which have variable interest rates.
      One of these instruments,  which is a mortgage note the Company has etered
      into for an interest rate swap  agreement to hedge the interest rate risk.
      The  other  debt  instrument  has  an  outstanding  principal  balance  at
      September 28, 2002 of $418,000.  Even if interest rates  increased by 10%,
      results  of  operations  would  be  reduced  by  only  $2,000,  an  amount
      management considers immaterial.

                                       20
<PAGE>

4. CONTROLS AND PROCEDURES

      We maintain controls and procedures that are designed to ensure (1) that
      information required to be disclosed by us in the reports we file or
      submit under the Securities Exchange Act of 1934, as amended (the
      "Exchange Act"), is recorded, processed, summarized, and reported within
      the time periods specified in the Securities and Exchange Commission
      ("SEC") rules and forms, and (2) that this information is accumulated and
      communicated to our management including the Chief Executive Officer, as
      appropriate, to allow timely decisions regarding required disclosure. In
      designing and evaluating the disclosure controls and procedures,
      management recognizes that any controls and procedures, no matter how well
      designed and operated, can provide only reasonable assurance of achieving
      the desired control objectives, and management necessarily was required to
      apply its judgment in evaluating the cost benefit relationship of possible
      controls and procedures.

      In January 2003, under the supervision and review of our Chief Executive
      Officer and Chief Financial Officer, we conducted an evaluation of the
      effectiveness of our disclosure controls and procedures. Based on that
      evaluation, our Chief Executive Officer and Chief Financial Officer have
      concluded that our disclosure controls and procedures are effective in
      alerting them in a timely manner to material information regarding us
      (including our consolidated subsidiaries) that is required to be included
      in our periodic reports to the SEC.

      In addition, there have been no significant changes in our internal
      controls or in other factors that could significantly affect those
      controls since our January 2003 evaluation. We cannot assure you, however,
      that our system of disclosure controls and procedures will always achieve
      its stated goals under all future conditions, no matter how remote.

PART  II, OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K

a. Exhibits

b. Reports on Form 8-K - None


                                       21
<PAGE>

                                   SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereto duly authorized. The information furnished reflects all
adjustments to the statement of the results for the interim period.

                                     FLANIGAN'S ENTERPRISES, INC.

                                     ------------------------------------------
                                     JOSEPH G. FLANIGAN, Chief Executive Officer

Date _______________

                                     ------------------------------------------
                                     EDWARD A. DOXEY, Chief Financial Officer

Date ________________




                                       22
<PAGE>

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I,   Joseph G. Flanigan, certify that:

      1. I have reviewed this amended quarterly report on Form 10-Q of
Flanigan's Enterprises, Inc. for the period ended December 28, 2002;

      2. Based on my knowledge, this amended quarterly report does not contain
any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period covered by
this amended quarterly report;

      3. Based on my knowledge, the consolidated financial statements, and other
financial information included in this amended quarterly report, fairly present
in all material respects of the financial condition, results of operations and
cash flows of the registrant as of, and for, the periods presented in this
amended quarterly report;


                                       23
<PAGE>

      4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a- and 15d-14) for the registrant and we have:

      a) designed such disclosure controls and procedures to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly
during the period in which this amended quarterly report is being prepared;

      b) evaluated the effectiveness of the registrant's disclosure controls and
procedures as of a date within 45 days prior to the filing date of this amended
quarterly report (the "Evaluation Date"); and

      c) presented in this amended quarterly report our conclusions about the
effectiveness of the disclosure controls and procedures based on our evaluation
as of the Evaluation Date;

      5. The registrant's other certifying officers and I have disclosed, based
on our most recent evaluation, to the registrant's auditors and the audit
committee or registrant's board of directors (or persons performing the
equivalent function);

      a) all significant deficiencies in the design or operation of internal
controls which could adversely affect the registrant's ability to record,
process, summarize and report financial data and have identified for the
registrant's auditors any material weaknesses in internal controls; and

      6. The registrant's other certifying officers and I have indicated in this
amended quarterly report whether or not there were significant changes in
internal controls or in other factors that could significantly affect internal
controls subsequent to the date of our most recent evaluation, including any
corrective actions with regard to significant deficiencies and material
weaknesses.

                                       /s/
                                       ----------------------------------
                                       Name: Joseph G. Flanigan
                                       Chief Executive Officer
                                       Date: May 19, 2003


                                       24
<PAGE>

                            CERTIFICATION PURSUANT TO
                            18 U. S. C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I,  Edward A. Doxey, certify that:

      1. I have reviewed this amended quarterly report on Form 10-Q of
Flanigan's Enterprises, Inc. for the period ended December 28, 2002;

      2. Based on my knowledge, this amended quarterly report does not contain
any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period covered by
this amended quarterly report.

      3. Based on my knowledge, the consolidated financial statements, and other
financial information included in this amended quarterly report, fairly present
in all material respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in this amended
quarterly report;

      4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a- and 15d-14) for the registrant and we have:

      a) designed such disclosure controls and procedures to ensure that
      material information relating to the registrant, including its
      consolidated subsidiaries, is made known to us by others within those
      entities, particularly during the period in which this amended quarterly
      report is being prepared;

      b) evaluated the effectiveness of the registrant's disclosure controls and
      procedures as of a date within 45 days prior to the filing date of this
      amended quarterly report ( the "Evaluation Date"); and

      c) presented in this amended quarterly report our conclusions about the
      effectiveness of the disclosure controls and procedures based on our
      evaluation as of the Evaluation Date;

      5. The registrant's other certifying officers and I have disclosed, based
on our most recent evaluation, to the registrant's auditors and the audit
committee of registrant's board of directors (or persons performing the
equivalent function);


                                       25
<PAGE>

      a) all significant deficiencies in the design or operation of internal
      controls which could adversely affect the registrant's ability to record,
      process, summarize and report financial date and have identified for the
      registrant's auditors any material weaknesses in internal controls; and

      6. The registrant's other certifying officers and I have indicated in this
amended quarterly report whether or not there were significant changes in
internal controls or in other factors that could significantly affect internal
controls subsequent to the date of our most recent evaluation, including any
corrective actions with regard to significant deficiencies and material
weaknesses.

                                          /s/
                                          ----------------------------------
                                          Name:   Edward A. Doxey
                                          Chief Financial Officer
                                          Date:     May 19, 2003


                                       26

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>exhibit99-1.txt
<TEXT>
                           CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                 SECTION 906 OF THE SARBANES -OXLEY ACT OF 2002

In connection with the Amended Quarterly Report of Flanigan's Enterprises, Inc.
(the "Company") on Form 10-Q for the period ended December 28, 2002 as filed
with the Securities and Exchange Commission of the date hereof (the "Report"),
I, Joseph G. Flanigan, Chief Executive Officer of the Company, certify, pursuant
to 18 U.S.C. SS. 1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act
of 2002, that:

      1.)   This Report fully complies with the requirements of section 13 (a)
            or 15 (d) of the Securities Exchange Act of 1934; and

      2.)   The information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Company for the periods presented.

/s/ Joseph G. Flanigan
- ---------------------------
Joseph G. Flanigan
Chief Executive Officer
May 19, 2003

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>4
<FILENAME>exhibit99-2.txt
<TEXT>
                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                 SECTION 906 OF THE SARBANES- OXLEY ACT OF 2002

In connection with the Amended Quarterly Report of Flanigan's Enterprises, Inc.
(the "Company") on Form 10-Q for the period ended December 28, 2002 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, Edward A. Doxey, Chief Financial Officer of the Company, certify, pursuant to
18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of
2002, that:

      1.)   The Report fully complies with the requirements of section 13 (a) or
            15 (d) of the Securities Exchange Act of 1934; and

      2.)   The information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Company for the periods presented.

/s/  Edward A. Doxey
- --------------------------
Edward A. Doxey
Chief Financial Officer
May 19, 2003


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
