Yale Industrial Products 8-K Completion of Acquisition or Disposition of Assets

Exhibit 99.3

Columbus McKinnon Corporation

Condensed Consolidated Income Statements

Fiscal 2008 – Restated for Univeyor Discontinued Operations

	Restated			Restated			Restated			Restated			Restated
	Quarter Ended			Quarter Ended			Quarter Ended			Quarter Ended			Year Ended
	July 1, 2007			September 30, 2007			December 30, 2007			March 31, 2008			March 31, 2008
Net sales	$	141,450		$	144,977		$	146,176		$	161,183		$	593,786
Cost of products sold		98,118			99,681			100,698			109,714			408,211
Gross profit		43,332			45,296			45,478			51,469			185,575
Gross profit margin		30.6	%		31.2	%		31.1	%		31.9	%		31.3	%
Selling expense		15,544			16,882			17,310			20,100			69,836
General and administrative expense		8,277			8,311			8,593			8,867			34,048
Restructuring charges		8			394			149			285			836
Amortization		28			25			29			33			115
Income from operations		19,475			19,684			19,397			22,184			80,740
Interest and debt expense		3,960			3,369			3,147			3,086			13,562
Cost of bond redemptions		-			1,443			177			174			1,794
Investment income		(294	)		(257	)		(261	)		(353	)		(1,165	)
Other income		(939	)		(439	)		(662	)		(1,145	)		(3,185	)
Income from continuing operations before income tax expense		16,748			15,568			16,996			20,422			69,734
Income tax expense		6,294			5,698			6,370			4,457			22,819
Income from continuing operations		10,454			9,870			10,626			15,965			46,915
Loss from discontinued operations, net of tax		(934	)		(417	)		(632	)		(7,583	)		(9,566	)
Net income	$	9,520		$	9,453		$	9,994		$	8,382		$	37,349
Average basic shares outstanding		18,638			18,717			18,753			18,783			18,723
Basic income (loss) per share:
Continuing operations	$	0.56		$	0.53		$	0.56		$	0.85		$	2.50
Discontinued operations		(0.05	)		(0.02	)		(0.03	)		(0.40	)		(0.51	)
Net income	$	0.51		$	0.51		$	0.53		$	0.45		$	1.99
Average diluted shares outstanding		19,088			19,143			19,200			19,201			19,158
Diluted income (loss) per share:
Continuing operations	$	0.55		$	0.51		$	0.55		$	0.83		$	2.45
Discontinued operations		(0.05	)		(0.02	)		(0.03	)		(0.39	)		(0.50	)
Net income	$	0.50		$	0.49		$	0.52		$	0.44		$	1.95