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An alternative approach is to not restate and instead ignore the 53rd week of sales for comparability.
In recent years, however, as the flow of information has improved, more companies are releasing sales data earlier in the week.
Dividing the retail calendar into 52 weeks of seven days each, or 364 days, leaves an extra day each year to be accounted for.
The 4-5-4 Calendar serves as a voluntary guide for the retail industry and ensures sales comparability between years by dividing the year into months based on a 4 weeks – 5 weeks – 4 weeks format.
Due to the layout of the 4-5-4 Calendar (52 weeks x 7 days = 364 days), which results in one remaining day each year, and the occurrence of Leap Year, it is sometimes necessary to add a 53rd week to the end of the calendar for sales reporting purposes only.