After-tax net loss attributable to Graymark was approximately ( $ 5.2 million ) for 2009 , or a loss of ( $ 0.18 ) per diluted share , compared to net income of $ 0.7 million , or $ 0.03 per diluted share for 2008 . � � Included in the net loss for 2009 are expenses of $ 0.5 million related to the acquisitions we made during the third quarter and the change in accounting estimate in the second quarter of $ 2.6 million , as well as a onetime expense reduction related to a legal settlement net of related legal fees of $ 0.4 million .