Entrust expects a Q1 2009 net income , calculated in accordance with GAAP , of $ 1.7 million , or $ 0.03 per share , compared to Q1 2008 net loss of $ 1.2 million , or $ 0.02 per share . On a non-GAAP basis , the company recorded a Q1 2009 non-GAAP income of $ 2.4 million , or $ 0.04 per share , compared to Q1 2008 non-GAAP income of $ 344,000 or $ 0.01 per share . See the financial table below reconciling these non-GAAP figures to GAAP .