Exhibit 99.a.1
Summary of Revisions to Computation of Earnings per Share
Year Ended Years Ended
December 31, August 31,
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2000 1999 1998 1997(a) 1996(a)
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As reported:
Basic $3.71 $2.19 $2.44 $2.13 $1.93
Diluted $2.96 $2.06 $2.23 $2.13 $1.93
Revised to conform
with Topic D-95: (Unaudited)
Basic $2.46 $1.73 $1.92 $2.13 $1.93
Diluted $2.46 $1.73 $1.92 $2.13 $1.93
Revised to conform with Topic D-95 and
reflect impact of May 2001 stock split: (Unaudited)
Basic $1.23 $0.86 $0.96 $1.07 $0.97
Diluted $1.23 $0.86 $0.96 $1.07 $0.97
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(a) The effect of dilutive options in fiscal 1997 and 1996 were insignificant
and Topic D-95 is not applicable as there was no participating preferred
stock outstanding during these years.
Four Months Ended
December 31,
(Unaudited) 1999 1998
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As reported:
Basic $0.76 $0.71
Diluted $0.70 $0.67
Revised to conform
with Topic D-95: (Unaudited)
Basic $0.53 $0.52
Diluted $0.53 $0.52
Revised to conform with Topic D-95 and
reflect impact of May 2001 stock split: (Unaudited)
Basic $0.27 $0.26
Diluted $0.27 $0.26
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Exhibit 99.a.1 Continued
First Quarter Second Quarter Third Quarter Fourth Quarter
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2000 Calendar Quarters Three Months Three Months Six Months Three Months Nine Months Three Months
(Unaudited) Ended Ended Ended Ended (b) Ended Ended
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As reported:
Basic $1.84 $0.61 $2.45 $0.03 $2.48 $1.23
Diluted $1.28 $0.55 $1.83 $0.03 $2.04 $0.92
Revised to conform
with Topic D-95:
Basic $1.07 $0.46 $1.53 $0.03 $1.70 $0.77
Diluted $1.07 $0.46 $1.53 $0.03 $1.70 $0.77
Revised to conform with Topic D-95 and
reflect impact of May 2001 stock split:
Basic $0.53 $0.23 $0.76 $0.01 $0.85 $0.38
Diluted $0.53 $0.23 $0.76 $0.01 $0.85 $0.38
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First Quarter Second Quarter Third Quarter Fourth Quarter
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1999 Calendar Quarters Three Months Three Months Six Months Three Months Nine Months Three Months
(Unaudited) Ended Ended (b) Ended Ended (b) Ended Ended
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As reported:
Basic $1.62 $0.01 $1.62 ($0.24) $1.40 $0.85
Diluted $1.17 $0.01 $1.35 ($0.24) $1.39 $0.70
Revised to conform
with Topic D-95:
Basic $0.98 $0.01 $1.13 ($0.24) $1.17 $0.58
Diluted $0.98 $0.01 $1.13 ($0.24) $1.16 $0.58
Revised to conform with Topic D-95 and
reflect impact of May 2001 stock split:
Basic $0.49 $ - $0.57 ($0.12) $0.58 $0.29
Diluted $0.49 $ - $0.57 ($0.12) $0.58 $0.29
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(b) The convertible preferred shares were excluded from the computation of EPS
due to being antidilutive.