EXHIBIT      11.1

|  *thousands                except share and per share                data* |   | 2005   |        | 2004   |   |        | 2003   |    |
|---------------------------------------------------------------------------------|--------|--------|-------------|--------|--------|-------------|--------|---------|
|                                                                            |   |   |        |   |   |        |   |    |
| Common                  shares outstanding at beginning of fiscal period        |   |   | 18,432,779  |   |   | 18,360,238  |   |    |   |   | 18,288,006 |   |
| Shares                  issued during the period - weighted average             |   |   | 60,956      |   |   | 49,536      |   |    |   |   | 54,113 |   |
| Shares                  issuable under employee stock plans - weighted average  |   |   | 10,720      |   |   | -           |   |  * |   |   | 21,919 |   |
| Dilutive                  effect of exercise of certain stock options           |   |   | 16,148      |   |   | -           |   |  * |   |   | 44,626 |   |
|                                                                            |   |   |        |   |   |        |   |    |   |   |   |   |
| Less:                  Treasury stock weighted average                          |   |   | (10,639,543 | )      |   | (10,521,370 | )      |    |   |   | (10,260,500 | ) |
|                                                                            |   |   |        |   |   |        |   |    |   |   |   |   |
| Weighted                  average number of common and common equivalent shares |   |   | 7,881,060   |   |   | 7,888,404   |   |    |   |   | 8,148,164 |   |
|                                                                            |   |   |        |   |   |        |   |    |   |   |   |   |
| Net                  earnings (loss) applicable to common shares:               |   |   |        |   |   |        |   |    |   |   |   |   |
| From                  continuing operations                                     |   | $      | 6,389       |   | $      | (14,762     | )      |    |   | $ | 5,842 |   |
| From                  discontinued operations                                   |   |   | -           |   |   | (3,746      | )      |    |   |   | (4,624 | ) |
|                                                                            |   |   |        |   |   |        |   |    |   |   |   |   |
| Net                  earnings (loss)                                            |   | $      | 6,389       |   | $      | (18,508     | )      |    |   | $ | 1,218 |   |
|                                                                            |   |   |        |   |   |        |   |    |   |   |   |   |
| Net                  earnings (loss) per common and common equivalent shares:   |   |   |        |   |   |        |   |    |   |   |   |   |
| From                  continuing operations                                     |   | $      | 0.81        |   | $      | (1.87       | )      |    |   | $ | 0.72 |   |
| Form                  discontinued operations                                   |   |   | -           |   |   | (0.48       | )      |    |   |   | (0.57 | ) |
|                                                                            |   |   |        |   |   |        |   |    |   |   |   |   |
| Earnings                  (loss) per common share                               |   | $      | 0.81        |   | $      | (2.35       | )      |    |   | $ | 0.15 |   |
|                                                                            |   |   |        |   |   |        |   |    |   |   |   |   |

| * | The                effect of stock options in the amount of 21,527 shares and 17,422                shares                issuable under employee stock plans were not considered as the effect                is                antidilutive. |
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