(1)   Reconciliation of net income (loss) to non-GAAP net income and non-GAAP earnings per share

(dollars in millions, except per share data) Three Months Ended  December 31, Nine Months Ended  December 31,
  2012 2011 2012 2011
  (Unaudited) (Unaudited)
         
Net income (loss)  $ (55.5)  $ 1.8  $ (55.6)  $ 2.6
         
Adjustments, net of applicable taxes;        
Goodwill impairment charge  56.8  --   56.8  -- 
Professional fees associated with credit agreement  0.3  --   0.7  -- 
Bonus accrual reversal  --   (1.8)  --   (1.8)
Extraordinary gain  --   --   --   (0.4)
Non-GAAP net income  $ 1.6  $ 0.0  $ 2.0  $ 0.4
         
Non-GAAP diluted income per common share  $ 0.10  $ 0.00  $ 0.12  $ 0.03
         
Weighted average number of common shares outstanding - diluted  16.4  16.4  16.4  16.4
         

(2)   Reconciliation of net income (loss) to EBITDA and EBITDA, as adjusted
(dollars in millions) Three Months Ended  December 31, Nine Months Ended  December 31,
  2012 2011 2012 2011
  (Unaudited) (Unaudited)
         
Net income (loss)  $ (55.5)  $ 1.8  $ (55.6)  $ 2.6
Interest expense  1.1  1.2  3.6  3.4
Income tax expense (benefit)  (21.1)  0.8  (21.1)  1.3
Depreciation  1.2  1.4  3.8  4.4
Amortization  0.9  1.1  2.9  3.3
EBITDA  $ (73.2)  $ 6.3  $ (66.4)  $ 15.1
         
Stock-based compensation  $ 0.3  $ 0.1  $ 0.8  $ 0.5
Bonus accrual reversal  --   (2.6)  --   (2.6)
Extraordinary gain  --   --   --   (0.4)
Goodwill impairment charge  78.6  --   78.6  -- 
Professional fees related to credit agreement  0.5  --   1.1  -- 
EBITDA, as adjusted  $ 6.1  $ 3.8  $ 14.1  $ 12.5

EBITDA is defined as earnings (loss) before interest, income taxes, depreciation and amortization.  EBITDA is a non-GAAP financial measure.

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