EXHIBIT 11.1

*thousands except share and per share data*
|                                                                             |   |       |   | 2006   |       | 2005                  (a) |   | 2004                  (a) |        |   |
|----------------------------------------------------------------------------------|--------|------------|--------|--------|------------|---------------------------|--------|---------------------------|-------------|--------|
|                                                                             |   |       |   |   |       |                      |   |                      |        |   |
| 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                | )      |                      | -           |   |   | - |   |   |
| Shares                  issuable under employee stock plans - weighted average   |   | 941        |   |   | 10,720     |                      |   | -                         |        | (b)    |
| Dilutive                  effect of exercise of certain stock options            |   | 21,793     |   |   | 16,148     |                      |   | -                         |        | (b)    |
|                                                                             |   |       |   |   |       |                      |   |                      |        |   |   |   |   |   |
| Less:                  Treasury                  stock - weighted average        |   |       |   |   |       | (10,617,552               | )      |                      | (10,639,543 | )      |   | (10,521,370 | ) |   |
|                                                                             |   |       |   |   |       |                      |   |                      |        |   |   |   |   |   |
| Weighted                  average number of common and common equivalent shares  |   | 6,375,709  |   |   | 7,881,060  |                      |   | 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                                      |   |       |   |   | $          | 2.56                      |   | $                         | 0.81        |   | $ | (1.87 | ) |   |
| From                  discontinued operations                                    |   |       |   |   |       | -                         |   |                      | -           |   |   | (0.48 | ) |   |
|                                                                             |   |       |   |   |       |                      |   |                      |        |   |   |   |   |   |
| Earnings                  (loss) per common share                                | $      | 2.56       |   | $      | 0.81       |                      | $      | (2.35                     | )           |   |
|                                                                             |   |       |   |   |       |                      |   |                      |        |   |   |   |   |   |

| (a)    |   | Options                  to purchase 64,144 and 190,991 shares of common stock were outstanding                  during                               |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                  | 2005                  and 2004, respectively, 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. |
|   |   |                                                                                                                                                  |   |   |   |   |   |   |   |   |   |   |
| (b)    |   | The                  effect of shares issuable under employee stock plans in the amount                  of                  21,527 and stock options |
|   |   |                                                                                                                                                  | in                  the amount of 17,422 shares were not considered for 2004 calculations                  as                  the effect is                  antidilutive. |