EXH

| thousands      except share and per share data                      |                                   |   |       |        |   |   |       | 2005        | (a)    |   |
|---------------------------------------------------------------------|----------------------------------------|--------|------------|-------------|--------|--------|------------|-------------|--------|--------|
|                                                                |                                   | 2007   |       |        | 2006   |   |       | (restated)  |   |   |
|                                                                |                                   |   |       |        |   |   |       |        |   |   |
| Common      shares outstanding at beginning of fiscal period        |                                   |   | 16,975,343 |        |   |   | 18,569,964 |        |   |   | 18,432,779 |   |   |
| Shares      issued during the period - weighted average             |                                   |   | 34,917     |        |   |   | 45,501     |        |   |   | 60,956 |   |   |
| Retirement      of common shares acquired through                   |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| Dutch      Auction self-tender offer - weighted average             |                                   |   | -          |        |   |   | (1,644,938 | )           |   |   | - |   |   |
| Shares      issuable under employee stock plans - weighted average  |                                   |   | 2,973      |        |   |   | 941        |        |   |   | 10,720 |   |   |
| Dilutive      effect of exercise of certain stock options           |                                   |   | 21,772     |        |   |   | 21,793     |        |   |   | 16,148 |   |   |
|                                                                |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| Less:                                                               | Treasury      stock - weighted average |   |       | (10,619,299 | )      |   |       | (10,617,552 | )      |   |   | (10,639,543 | ) |   |
|                                                                |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| Weighted      average number of common and common equivalent shares |                                   |   | 6,415,706  |        |   |   | 6,375,709  |        |   |   | 7,881,060 |   |   |
|                                                                |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| Net      earnings (loss) applicable to common shares:               |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| From      continuing operations                                     |                                   | $      | 3,773      |        |   | $      | 16,327     |        |   | $      | 8,872 |   |   |
| From      discontinued operations                                   |                                   |   | (197       | )           |   |   | -          |        |   |   | - |   |   |
|                                                                |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| Net      earnings                                                   |                                   | $      | 3,576      |        |   | $      | 16,327     |        |   | $      | 8,872 |   |   |
|                                                                |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| Net      earnings (loss) per common and common equivalent shares:   |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| From      continuing operations                                     |                                   | $      | 0.59       |        |   | $      | 2.56       |        |   | $      | 1.13 |   |   |
| From      discontinued operations                                   |                                   |   | (0.03      | )           |   |   | -          |        |   |   | - |   |   |
|                                                                |                                   |   |       |        |   |   |       |        |   |   |   |   |   |
| Earnings      per common share                                      |                                   | $      | 0.56       |        |   | $      | 2.56       |        |   | $      | 1.13 |   |   |

| (a) |   | Options to purchase      64,144 shares of common stock were outstanding during 2005, but were not      included in the computation of diluted EPS because the options' exercise      price was greater than the average market price of the common      shares. |
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