dorel industries inc 1 management s discussion and analysis this of financial conditions results operations md&a should be read in conjunction with the consolidated statements for or company fiscal years ended december 30 2005 2004 as well notes to all information contained have been prepared accordance canadian generally accepted accounting principles gaap using us dollar reporting currency any non measures referred are clearly identified reconciled necessary effect significant differences between discussed note 26 unless otherwise indicated figures dollars is current february 24 2006 additional relating filed securities regulatory authorities including annual form aif exchange commission report on 40f