EXHIBIT 11

COMPUTATION OF LOSS PER COMMON SHARE

	Year Ended December 31,
	2006			2005 (restated)			2004 (restated)
Diluted net loss per share from continuing operations:
Net loss from continuing operations available to common shareholders	$	(10,230,000	)	$	(7,522,000	)	$	(4,148,000	)
Weighted average number of shares outstanding	7,957,428			8,045,604			8,462,950
Net effect of dilutive stock options based on treasury stock method	—			—			—
Total average shares	7,957,428			8,045,604			8,462,950
Fully diluted net loss per share	$	(1.28	)	$	(0.93	)	$	(0.49	)