VAR » Topics » The effects of the accounting change on net earnings and basic net earnings per share as previously reported for the three months ended January 2, 2004 are as follows:

This excerpt taken from the VAR 10-Q filed Feb 8, 2005.

The effects of the accounting change on net earnings and basic net earnings per share as previously reported for the three months ended January 2, 2004 are as follows:

 

(In thousands, except per share amounts)

 

 

 

 

 

 

 

Net earnings:

 

 

 

As previously reported

 

$

29,168

 

Effect of change in accounting for inventories, net of taxes on earnings

 

118

 

As adjusted

 

$

29,286

 

 

 

 

 

Basic net earnings per share:

 

 

 

As previously reported

 

$

0.21

 

Effect of change in accounting for inventories, net of taxes on earnings

 

0.01

 

As adjusted

 

$

0.22

 

 

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