The following table summarizes the impact of the restatement on net income (loss) and diluted net income (loss) per share attributed to Landauer, Inc. for the three and nine months ended June 30, 2014:



	Three Months Ended June 30, 2014 (Unaudited)				Nine Months Ended June 30, 2014 (Unaudited)
(Dollars in Thousands, Except per Share)	Net Income (Loss)		Diluted Net Income (Loss) Per Share		Net Income (Loss)		Diluted Net Income (Loss) Per Share
As previously reported	$	(36,626)	$	(3.86)	$	(28,578)	$	(3.02)
Revenue and accounts receivable		1,138				890
Dosimetry devices		13				38
Long-term investments		(48)				6
Sales taxes		(15)				(47)
Intangible assets		-				150
Equity in joint ventures		-				708
Total adjustments		1,088		0.11		1,745		0.18
Income tax expense (benefit)		805		0.08		1,167		0.12
Less amounts attributed to noncontrolling interest		(8)		-		-		-
Net impact of adjustments		291		0.03		578		0.06
As restated	$	(36,335)	$	(3.83)	$	(28,000)	$	(2.96)

The effect of the restatement on the previously issued Consolidated Statement of Operations for the three and nine months ended June 30, 2014 is as follows:



	Three Months Ended June 30, 2014 (Unaudited)				Nine Months Ended June 30, 2014 (Unaudited)
(Dollars in Thousands, Except per Share)	Previously Reported		As Restated		Previously Reported		As Restated
Service revenues	$	31,013	$	31,800	$	95,890	$	96,415
Product revenues		3,753		4,068		16,135		16,654
Net revenues		34,766		35,868		112,025		113,069
Costs and expenses:
Service costs		16,149		16,109		46,393		46,274
Product costs		1,830		1,821		8,138		8,373
Total cost of sales		17,979		17,930		54,531		54,647
Gross profit		16,787		17,938		57,494		58,422
Selling, general, and administrative		13,805		13,819		41,902		41,795
Goodwill and other intangible assets impairment charge		62,188		62,188		62,188		62,188
Acquisition, reorganization and nonrecurring costs		1,558		1,558		1,778		1,778
Operating loss		(60,764)		(59,627)		(48,374)		(47,339)
Equity in income of joint ventures		256		256		1,364		2,072
Interest expense, net		(817)		(867)		(2,684)		(2,818)
Other income (expense), net		(22)		(21)		7		143
Loss before taxes		(61,347)		(60,259)		(49,687)		(47,942)
Income tax benefit		(25,030)		(24,225)		(21,580)		(20,413)
Net loss		(36,317)		(36,034)		(28,107)		(27,529)
Less: Net income attributed to noncontrolling interest		309		301		471		471
Net loss attributed to Landauer, Inc.	$	(36,626)	$	(36,335)	$	(28,578)	$	(28,000)
Net loss per share attributed to Landauer, Inc. shareholders:
Basic	$	(3.86)	$	(3.83)	$	(3.02)	$	(2.96)
Weighted average basic shares outstanding		9,482		9,482		9,466		9,466
Diluted	$	(3.86)	$	(3.83)	$	(3.02)	$	(2.96)
Weighted average diluted shares outstanding		9,482		9,482		9,466		9,466

The effect of the restatement on the previously issued Consolidated Statement of Cash Flows for the nine months ended June 30, 2014 is as follows:



	Nine Months Ended June 30, 2014 (Unaudited)
(Dollars in Thousands)	Previously Reported		As Restated
Cash flows from operating activities:
Net loss	$	(28,107)	$	(27,529)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization		11,607		11,419
Goodwill and other intangible assets impairment charge		62,188		62,188
Gain on sale, disposal and abandonment of assets		(35)		(35)
Gain on investments		(369)		(505)
Equity in income of joint ventures		(1,364)		(2,072)
Dividends from joint ventures		1,340		1,340
Stock-based compensation and related net tax benefits		1,066		1,066
Current and long-term deferred taxes, net		(21,973)		(21,829)
Changes in operating assets and liabilities:
Decrease in accounts receivable, net		3,815		3,901
Increase in prepaid taxes		(3,247)		(2,224)
Increase in other operating assets, net		(227)		(73)
Increase in accounts payable and other accrued liabilities		1,379		296
Increase in other operating liabilities, net		608		608
Net cash provided by operating activities		26,681		26,551

Cash flows from investing activities:
Acquisition of property, plant & equipment		(3,056)		(3,056)
Acquisition of joint ventures and businesses, net of cash acquired		(1,800)		(1,800)
Other investing activities, net		(1,037)		(855)
Net cash used by investing activities		(5,893)		(5,711)

Cash flows from financing activities:
Net borrowings on revolving credit facility		(51)		(51)
Long-term borrowings – loan		27,500		27,500
Long-term borrowings – repayment		(32,000)		(32,000)
Dividends paid to stockholders		(15,771)		(15,771)
Other financing activities, net		(500)		(500)
Net cash used by financing activities		(20,822)		(20,822)

Effects of foreign currency translation		4		(52)
Net decrease in cash and cash equivalents		(30)		(34)
Opening balance – cash and cash equivalents		11,184		8,672
Ending balance – cash and cash equivalents	$	11,154	$	8,638