<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>                     <C>
<C>
<PERIOD-TYPE>                   YEAR                   YEAR                   3-MOS                   6-MOS
9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995             DEC-31-1996             DEC-31-1996             DEC-31-1996
             DEC-31-1996
<PERIOD-START>                             JAN-01-1995             JAN-01-1996             JAN-01-1996             JAN-01-1996
             JAN-01-1996
<PERIOD-END>                               DEC-31-1995             DEC-31-1996             MAR-31-1996             JUN-30-1996
             SEP-30-1996
<CASH>                                       2,411,051                 727,381                 884,795                 781,218
                 911,857
<SECURITIES>                                         0                       0                       0                       0
                       0
<RECEIVABLES>                                1,188,023               2,294,243               2,338,045               2,513,220
               2,613,352
<ALLOWANCES>                                    91,546                 597,499                 353,546                 347,875
                 336,368
<INVENTORY>                                     87,542                  99,754                 148,877                 137,731
                 116,445
<CURRENT-ASSETS>                             3,842,187               3,194,480               3,194,198               3,256,473
               3,460,192
<PP&E>                                       1,730,219               2,493,547               2,470,511               2,480,103
               2,347,014
<DEPRECIATION>                                 899,559                 900,948                 952,203               1,016,247
                 922,877
<TOTAL-ASSETS>                               7,319,036               9,394,808              10,795,465              10,712,509
              10,960,070
<CURRENT-LIABILITIES>                          713,369               2,191,768               2,125,250               1,814,417
               1,825,593
<BONDS>                                        353,123               1,245,690               1,201,128               1,195,792
               1,148,482
<PREFERRED-MANDATORY>                                0                       0                       0                       0
                       0
<PREFERRED>                                          0                       0                       0                       0
                       0
<COMMON>                                         3,298                   3,313                   3,298                   3,313
                   3,313
<OTHER-SE>                                   6,208,288               5,616,937               6,410,534               6,643,732
               6,927,427
<TOTAL-LIABILITY-AND-EQUITY>                 7,319,036               9,394,808              10,795,465              10,712,509
              10,960,070
<SALES>                                              0                       0                       0                       0
                       0
<TOTAL-REVENUES>                             6,925,716               8,726,799               1,948,536               4,239,707
               6,532,412
<CGS>                                                0                       0                       0                       0
                       0
<TOTAL-COSTS>                                3,246,470               3,816,114                 840,161               1,856,534
               2,816,344
<OTHER-EXPENSES>                                     0                       0                       0                       0
                       0
<LOSS-PROVISION>                                49,721                 446,087                  12,000                  24,000
                  80,000
<INTEREST-EXPENSE>                              29,651                  67,185                  10,493                  29,325
                  49,384
<INCOME-PRETAX>                              1,148,965               1,215,676                 343,932                 706,482
               1,178,531
<INCOME-TAX>                                   474,405                 527,171                 141,686                 295,398
                 483,752
<INCOME-CONTINUING>                            674,560                 688,505                 202,246                 411,084
                 694,779
<DISCONTINUED>                                       0               1,274,216                       0                       0
                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
                       0
<CHANGES>                                            0                       0                       0                       0
                       0
<NET-INCOME>                                   661,216               (585,711)                 202,246                 411,084
                 694,779
<EPS-PRIMARY>                                      .20                   (.18)                     .06                     .12
                     .21
<EPS-DILUTED>                                      .17                   (.15)                     .06                     .12
                     .21


</TABLE>