=== === ===
Earnings (Loss) per share - GAAP (1) $1.07 $(6.91) $(6.61)
Impairment of goodwill and other
intangibles (2) - 7.51 7.51
Liko acquisition inventory step-up - 0.03 0.03
Liko acquisition integration charges - 0.02 0.02
Special charges (3) 0.22 0.20 0.20
Stock modification charge 0.06 - -
Loss on extinguishment of debt 0.03 - -
Separation costs 0.02 - -
---- --- ---
Earnings per share - Adjusted (4) $1.40 $0.85 $1.15
===== ===== =====
(1) Effective tax rate for last half of fiscal 2009 estimated to be in
range of 32 to 34 percent, excluding any future discrete tax items.
(2) Does not reflect any true-up of estimated impairment charge in Q3 as
amount of any such adjustment is unknown at this time.
(3) Special charges in fiscal 2009 includes year-to-date charge of $17.8
million and an estimated additional charge of $2 million related to
the finalization of the actions previously announced in January.
(4) Adjusted earnings in the above presentation have not been adjusted
to remove the effects of discrete period tax adjustments recognized in
any of the periods presented. Discrete period tax adjustments are
routinely recognized throughout any given year under a variety of
circumstances and are highly subjective in nature. For fiscal year
2008, discrete tax benefits totaled $8.3 million ($0.13 per share),
while year-to-date discrete tax benefits in fiscal 2009 '/>"/>