Interim Financial Information (unaudited)



	QUARTER ENDED (In thousands, except per share data)
	March 31,			June 30,			September 30,			December 31,
2014
Net sales	$	304,501		$	326,943		$	320,520		$	318,199
Gross profit	82,793			91,578			84,647			88,370
Loss before income taxes	(16,870		)	(11,580		)	(26,375		)	(8,385		)
Net loss from continuing operations	(18,895		)	(14,455		)	(28,725		)	(6,685		)
Net earnings from discontinued operations	919			842			13,629			(2,700		)
Net earnings (loss)	(17,976		)	(13,613		)	(15,096		)	(9,385		)
Net loss per share from continuing operations—basic	(0.59		)	(0.45		)	(0.90		)	(0.21		)
Net earnings (loss) per share from discontinued operations—basic	0.03			0.03			0.43			(0.08		)
Net earnings loss per share—basic	(0.56		)	(0.43		)	(0.47		)	(0.29		)
Loss per share from continuing operations—assuming dilution *	(0.59		)	(0.45		)	(0.90		)	(0.21		)
Net earnings (loss) per share from discontinued operations—assuming dilution	0.03			0.03			0.42			(0.08		)
Net loss per share—assuming dilution *	(0.56		)	(0.43		)	(0.47		)	(0.29		)

	March 31,			June 30,			September 30,			December 31,
2013
Net sales	$	326,985		$	340,096		$	336,578		$	330,846
Gross profit	91,025			90,911			94,207			91,283
Loss before income taxes	(14,560		)	(15,331		)	(6,004		)	(7,564		)
Net loss from continuing operations	(6,605		)	(25,446		)	(6,274		)	(16,009		)
Net earnings from discontinued operations	41,785			12,985			22,376			10,239
Net earnings (loss)	35,180			(12,461		)	16,102			(5,770		)
Net loss per share from continuing operations—basic	(0.21		)	(0.80		)	(0.20		)	(0.50		)
Net earnings per share from discontinued operations—basic	1.31			0.41			0.70			0.32
Net earnings (loss) per share—basic	1.10			(0.39		)	0.50			(0.18		)
Net loss per share from continuing operations—assuming dilution *	(0.21		)	(0.80		)	(0.20		)	(0.50		)
Net earnings per share from discontinued operations—assuming dilution	1.31			0.41			0.70			0.32
Net earnings (loss) per share—assuming dilution *	1.10			(0.39		)	0.50			(0.18		)

* Net earnings (loss) per share assuming dilution calculated utilizing weighted average shares outstanding - basic in periods in which there is a net loss.

The description of significant items affecting continuing operations for each quarter presented are detailed below. The Company has classified ISG, Champion and Altimate as a discontinued operations for all periods presented.

Loss and loss per share for the quarter ended March 31, 2014 reflects restructuring charges of $2,240,000 ($1,811,000 after tax or $0.06 per share assuming dilution), incremental recall warranty expense of $2,237,000 ($2,100,000 after tax or $0.07 per share assuming dilution) and increased amortization expense related to the write-off of debt fees related to a debt amendment of $1,070,000 ($1,070,000 after tax or $0.03 per share assuming dilution).

Loss and loss per share for the quarter ended June 30, 2014 reflects restructuring charges of $2,090,000 ($1,711,000 after tax or $0.05 per share assuming dilution).

Loss and loss per share for the quarter ended September 30, 2014 reflects restructuring charges of $4,077,000($3,842,000 after tax or $0.12 per share assuming dilution), incremental recall warranty expense of $9,256,000 (8,701,000 after tax or $0.27 per share assuming dilution), intangible asset write-downs of $8,253,000 ($8,253,000 after tax or $0.26 per share assuming dilution) and a positive impact of an intraperiod tax allocation associated with discontinued operations of 1,550,000 ($0.05 per share assuming dilution).

Loss and loss per share for the quarter ended December 31, 2014 reflects restructuring charges of $2,705,000 pre-tax ($2,732,000 after tax or $0.09 per share assuming dilution), asset write-downs for intangibles of $4,788,000 ($4,788,000 after tax or $0.15 per share assuming dilution) and the positive impact of an intraperiod tax allocation associated with discontinued operations $2,700,000 ($0.08 per share assuming dilution).

Loss and loss per share for the quarter ended March 31, 2013 reflects restructuring charges of $2,522,000 ($1,838,000 after tax or $0.06 per share assuming dilution) and included a positive impact of an intraperiod tax allocation associated with discontinued operations of $15,500,000 ($0.49 per share assuming dilution).

Loss and loss per share for the quarter ended June 30, 2013 reflects restructuring charges of $2,592,000 ($1,899,000 after tax or $0.06 per share assuming dilution), a one-time discrete tax expense related to prior years of $9,700,000 ($0.30 per share assuming dilution) resulting from dividends received in the United States, which as a result of the intraperiod tax allocation between continuing and discontinued operations resulted in a recognized expense for continuing operations, despite the Company being in a domestic tax valuation allowance, the negative impact to warranty expense of $3,862,000 ($3,862,000 after tax or $0.12 per share assuming dilution) related to the Company's power wheelchair joystick recall and increased amortization expense related to the write-off of debt fees related to a debt amendment of $1,216,000 ($1,216,000 after tax or $0.04 per share assuming dilution).

Loss and loss per share for the quarter ended September 30, 2013 reflects restructuring charge of $1,884,000 ($1,765,000 after tax or $0.06 per share assuming dilution), a tax benefit of $3,800,000 ($0.12 per share assuming dilution) as a result of an intraperiod tax allocation expense to discontinued operations, a valuation tax expense of $3,100,000 ($0.10 per share assuming dilution) related to continuing domestic operations and asset write-downs for intangibles of $167,000 ($167,000 after tax or $0.01 per share assuming dilution).

Loss and loss per share for the quarter ended December 31, 2013 reflects restructuring charges of $2,338,000 ($1,991,000 after tax or $0.06 per share assuming dilution), negative impact to warranty expense of $3,402,000 ($3,308,000 after tax or $0.10 per share assuming dilution) related to the Company's power wheelchair joystick recall, the negative impact of an intraperiod tax allocation associated with discontinued operations $10,000,000 ($0.32 per share assuming dilution), asset write-downs for intangibles of $1,356,000 ($1,155,000 after tax or $0.04 per share assuming dilution) and $1,389,000 of income ($0.04 per share) related to an amended value-added tax filing.