EXH

| thousands      except share and per share data               |                                   |   |       |        |   |   |       | 2005        |   |
|--------------------------------------------------------------|----------------------------------------|--------|------------|-------------|--------|--------|------------|-------------|--------|
|                                                         |                                   | 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 | )           |   |   | - |   |
| Less:                                                        | Treasury      stock - weighted average |   |       | (10,619,299 | )      |   |       | (10,617,552 | )      |   |   | (10,639,543 | ) |
|                                                         |                                   |   |       |        |   |   |       |        |   |   |   |   |
| Weighted      average number of common and common            |                                   |   |       |        |   |   |       |        |   |   |   |   |
| equivalent      shares                                       |                                   |   | 6,390,961  |        |   |   | 6,352,975  |        |   |   | 7,854,192 |   |
|                                                         |                                   |   |       |        |   |   |       |        |   |   |   |   |
| 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       |        |   | $      | 2.57       |        |   | $ | 1.13 |   |
| From      discontinued operations                            |                                   |   | (0.03      | )           |   |   | -          |        |   |   | - |   |
|                                                         |                                   |   |       |        |   |   |       |        |   |   |   |   |
| Earnings      per common share                               |                                   | $      | 0.56       |        |   | $      | 2.57       |        |   | $ | 1.13 |   |