<ARTICLE> 9 <RESTATED> <CIK> 0001010476 <NAME> POTTERS FINANCIAL CORPORATION <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> MAR-31-1997 <CASH> 2,232 <INT-BEARING-DEPOSITS> 78 <FED-FUNDS-SOLD> 872 <TRADING-ASSETS> 0 <INVESTMENTS-HELD-FOR-SALE> 10,760 <INVESTMENTS-CARRYING> 31,046 <INVESTMENTS-MARKET> 30,492 <LOANS> 69,843 <ALLOWANCE> 2,254 <TOTAL-ASSETS> 116,921 <DEPOSITS> 97,970 <SHORT-TERM> 4,592 <LIABILITIES-OTHER> 1,020 <LONG-TERM> 2,928 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 4,880 <OTHER-SE> 5,531 <TOTAL-LIABILITIES-AND-EQUITY> 116,921 <INTEREST-LOAN> 1,344 <INTEREST-INVEST> 672 <INTEREST-OTHER> 19 <INTEREST-TOTAL> 2,035 <INTEREST-DEPOSIT> 1,004 <INTEREST-EXPENSE> 1,083 <INTEREST-INCOME-NET> 952 <LOAN-LOSSES> (350) <SECURITIES-GAINS> 0 <EXPENSE-OTHER> 712 <INCOME-PRETAX> 664 <INCOME-PRE-EXTRAORDINARY> 438 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 438 <EPS-PRIMARY> 0.45 <EPS-DILUTED> 0.44 <YIELD-ACTUAL> 3.45 <LOANS-NON> 632 <LOANS-PAST> 0 <LOANS-TROUBLED> 343 <LOANS-PROBLEM> 236 <ALLOWANCE-OPEN> 2,630 <CHARGE-OFFS> 30 <RECOVERIES> 4 <ALLOWANCE-CLOSE> 2,254 <ALLOWANCE-DOMESTIC> 2,254 <ALLOWANCE-FOREIGN> 0 <ALLOWANCE-UNALLOCATED> 1,415