EXHIBIT 11.2

|  *thousands                except share and per share data*          |   |       |   | 2006   |       | 2005        |   | 2004       |        |
|---------------------------------------------------------------------------|--------|------------|--------|--------|------------|-------------|--------|------------|-------------|
|                                                                      |   |       |   |   |       |        |   |       |        |
| Common                  shares outstanding at beginning of fiscal period  |   | 18,569,964 |   |   | 18,432,779 |        |   | 18,360,238 |        |
| Shares                  issued during the period - weighted average       |   | 45,501     |   |   | 60,956     |        |   | 49,536     |        |
| Retirement                  of common shares acquired through             |   |       |   |   |       |        |   |       |        |
| Dutch                  Auction self-tender offer - weighted average       |   |       |   |   |       | (1,644,938  | )      |       | -           |   |   | - |   |
| Less:                  Treasury                  stock - weighted average |   |       |   |   |       | (10,617,552 | )      |       | (10,639,543 | ) |   | (10,521,370 | ) |
|                                                                      |   |       |   |   |       |        |   |       |        |   |   |   |   |
| Weighted                  average number of common and common             |   |       |   |   |       |        |   |       |        |
| equivalent                  shares                                        |   |       |   |   |       | 6,352,975   |   |       | 7,854,192   |   |   | 7,888,404 |   |
|                                                                      |   |       |   |   |       |        |   |       |        |   |   |   |   |
| Net                  earnings (loss) applicable to common shares:         |   |       |   |   |       |        |   |       |        |
| From                  continuing operations                               |   |       |   |   | $          | 16,327      |   | $          | 6,389       |   | $ | (14,762 | ) |
| From                  discontinued operations                             |   |       |   |   |       | -           |   |       | -           |   |   | (3,746 | ) |
|                                                                      |   |       |   |   |       |        |   |       |        |   |   |   |   |
| Net                  earnings (loss)                                      | $      | 16,327     |   | $      | 6,389      |        | $      | (18,508    | )           |
|                                                                      |   |       |   |   |       |        |   |       |        |   |   |   |   |
| Net                  earnings (loss) per common and common                |   |       |   |   |       |        |   |       |        |
| equivalent                  shares:                                       |   |       |   |   |       |        |   |       |        |   |   |   |   |
| From                  continuing operations                               |   |       |   |   | $          | 2.57        |   | $          | 0.81        |   | $ | (1.87 | ) |
| From                  discontinued operations                             |   |       |   |   |       | -           |   |       | -           |   |   | (0.48 | ) |
|                                                                      |   |       |   |   |       |        |   |       |        |   |   |   |   |
| Earnings                  (loss) per common share                         | $      | 2.57       |   | $      | 0.81       |        | $      | (2.35      | )           |
|                                                                      |   |       |   |   |       |        |   |       |        |   |   |   |   |