<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<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>                                               0                       0                       0                       0
                       0
<SECURITIES>                                         0                       0                       0                       0
                       0
<RECEIVABLES>                                        0                       0                       0                       0
                       0
<ALLOWANCES>                                         0                       0                       0                       0
                       0
<INVENTORY>                                          0                       0                       0                       0
                       0
<CURRENT-ASSETS>                                     0                       0                       0                       0
                       0
<PP&E>                                               0                       0                       0                       0
                       0
<DEPRECIATION>                                       0                       0                       0                       0
                       0
<TOTAL-ASSETS>                                       0                       0                       0                       0
                       0
<CURRENT-LIABILITIES>                                0                       0                       0                       0
                       0
<BONDS>                                              0                       0                       0                       0
                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
                       0
<PREFERRED>                                          0                       0                       0                       0
                       0
<COMMON>                                             0                       0                       0                       0
                       0
<OTHER-SE>                                           0                       0                       0                       0
                       0
<TOTAL-LIABILITY-AND-EQUITY>                         0                       0                       0                       0
                       0
<SALES>                                              0                       0                       0                       0
                       0
<TOTAL-REVENUES>                                     0                       0                       0                       0
                       0
<CGS>                                                0                       0                       0                       0
                       0
<TOTAL-COSTS>                                        0                       0                       0                       0
                       0
<OTHER-EXPENSES>                                     0                       0                       0                       0
                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
                       0
<INTEREST-EXPENSE>                                   0                       0                       0                       0
                       0
<INCOME-PRETAX>                                      0                       0                       0                       0
                       0
<INCOME-TAX>                                         0                       0                       0                       0
                       0
<INCOME-CONTINUING>                                  0                       0                       0                       0
                       0
<DISCONTINUED>                                       0                       0                       0                       0
                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
                       0
<CHANGES>                                            0                       0                       0                       0
                       0
<NET-INCOME>                                         0                       0                       0                       0
                       0
<EPS-PRIMARY>                                   (0.02)                    0.03                    0.11                    0.21
                  (0.04)
<EPS-DILUTED>                                   (0.02)                    0.02                    0.10                    0.18
                  (0.04)
        

</TABLE>