Complex sentence: However, in 2004, Tenneco earned net income of $13 million, a 52% drop from 2003 attributed to restructuring changes and higher steel costs.
Split into simpler sentences: However, in 2004, Tenneco earned a net income of $13 million which was a 52% drop from its 2003 figure. Tenneco attributed its low income to restructuring changes and higher steel costs.