(1) Fiscal 1997 results reflect the unaudited twelve-month period ended January 31, 1998 consistent with a change in the Company's fiscal year end.

(2) Reflects the additional taxes that would be incurred to treat a subchapter S acquisition as if the acquired company were a C corporation for FY 1996 and FY 1995.

(3) EBITDA excludes restructuring, merger and other nonrecurring charges.