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Just a word of advice. NEVER short Panera. There are too many times when it soars even though a rational approach to valuation would require it to move in the other direction. You will get burned. Actually, YOU WILL GET BURNED!!!!!
I'll second that. My last PNRA transaction was covering in Dec., 2003.
Oops--it was in Nov., 2003 that I finally gave up on PNRA. It was PFCB on which I gave up in Dec., 2003. Anyway, I've moved on to companies like VNX and GXY for shorting.