<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF LABORATORY SPECIALISTS OF AMERICA, INC. AND SUBSIDIARY
FOR THE YEAR ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>

<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-START>                             JAN-01-1997             JAN-01-1997             JAN-01-1997
<PERIOD-END>                               MAR-31-1997             JUN-30-1997             SEP-30-1997
<CASH>                                         643,413                 703,157                 595,195
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                                2,595,007               2,921,914               3,210,534
<ALLOWANCES>                                   627,499                 637,499                 614,673
<INVENTORY>                                    116,143                  75,370                 110,913
<CURRENT-ASSETS>                             3,209,457               3,424,243               4,154,442
<PP&E>                                       2,744,502               3,008,739               3,375,730
<DEPRECIATION>                                 954,510               1,024,749               1,040,240
<TOTAL-ASSETS>                              12,143,307              12,457,386              13,326,905
<CURRENT-LIABILITIES>                        3,433,953               3,476,066               3,212,664
<BONDS>                                      2,518,000               2,401,354               2,491,780
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                         3,313                   3,313                   3,694
<OTHER-SE>                                   5,880,941               6,269,553               7,311,667
<TOTAL-LIABILITY-AND-EQUITY>                12,143,307              12,457,386              13,326,908
<SALES>                                              0                       0                       0
<TOTAL-REVENUES>                             2,587,222               6,010,982               9,549,032
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                1,186,084               2,659,857               4,246,113
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                30,000                  40,000                  40,000
<INTEREST-EXPENSE>                              36,876                  90,484                 152,467
<INCOME-PRETAX>                                407,624               1,071,859               1,857,508
<INCOME-TAX>                                   173,621                 449,243                 773,923
<INCOME-CONTINUING>                            234,003                 622,616               1,083,585
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                   234,003                 622,616               1,083,585
<EPS-PRIMARY>                                      .07                     .19                     .33
<EPS-DILUTED>                                      .06                     .16                     .28


</TABLE>