Exhibit 99.1 For Further Information Contact Harry J. Cynkus (404) 888-2922 FOR IMMEDIATE RELEASE ROLLINS, INC. REPORTS FOURTH QUARTER AND FULL-YEAR FINANCIAL RESULTS o 20th consecutive quarter of improved earnings results o Net income up 187.4% to $13.9 million for the fourth quarter o Revenues rose 16.0% for the quarter o Earnings per share before the cumulative effect of a change in accounting principle increased $0.48 to $1.25 for the year, a 62.3% increase Atlanta, GA, February 16, 2005 - Rollins, Inc. (NYSE:ROL) a premier North American consumer services company, today reported its unaudited financial results for its fourth quarter and year ended December 31, 2004. The Company reported an increase in net income of 187.4% to $13.9 million, or $0.30 per diluted share for the fourth quarter, compared to $4.8 million, or $0.10 per diluted share for the same period in 2003, as previously reported. Net income for the quarter included gains from the sale of assets, net of tax, of $6.3 million or $0.13 per share, in 2004 and $1.0 million net of tax, or $.02 per share, in 2003, as previously reported. Revenue for the fourth quarter rose 16.0% to $183.8 million, (14.1% and $180.8 million, before the accounting change), compared to revenue of $158.5 million for the comparable quarter in 2003. Excluding operations of Western Pest Services, which was acquired on April 30, 2004, and the accounting change, revenues for the quarter increased 2.9%. Net income for full year 2004 climbed 45.6% to $52.1 million, or $1.11 per diluted share, ($58.3 million or $1.25 per diluted share before the accounting change) compared to net income of $35.8 million, or $0.77 per diluted share for full year 2003. Revenues increased to $750.9 million for the year, ($749.4 before the change in accounting), compared to $677.0 million for the prior year. In past years, traditional termite treatments were recognized as revenue at the renewal date and an accrual was established for estimated costs of reapplications and repairs remaining to be incurred. In 2004, the Company reassessed its accounting for traditional termite contract renewals, due to differences in business practices between Orkin and Western Pest Services, a 2004 acquisition. Under the newly adopted accounting method, which the Company believes is preferable and more closely conforms to the guidance provided in applicable accounting literature, the revenue received is deferred and recognized on a straight-line basis over the remaining contract term. In addition, the future cost of reinspections, reapplications and repairs and associated labor and chemicals are expensed as incurred. The cumulative effect of the change in accounting principle, which had no impact on the Company's cash flows in 2004, was recorded as of January 1, 2004. Due to this change, the Company recorded a cumulative adjustment of $6.2 million (net of income taxes). The accounting change had the effect of increasing revenue recognized in 2004 by $1.5 million but did not impact income before cumulative effect of change in accounting principle for the year. As this change does impact the timing of the revenue recognition in each quarter, attached are results of operations for the previously reported quarters of 2004, giving effect to the accounting change as of January 1, 2004, reconciled to the quarterly results for 2004 prior to the accounting change. Rollins' balance sheet remains strong with total assets increasing to $419.8 million and stockholders equity increasing to $168.6 million. The Company ended the year with total cash and cash equivalents of $56.7 million. Gary Rollins, President and Chief Executive Officer of Rollins, Inc. stated, "We are pleased with the results we achieved for both our fourth quarter and full year. During the year we grew both the residential and commercial service lines of our business, experiencing increased customer and employee retention and the gain of new customers. Sales and service initiatives continue to play a positive role in this growth." Mr. Rollins continued, "Lead generation and service improvements are driving residential business growth. We began the re-engineering of our commercial business segment in the fourth quarter and would expect this project to start making a positive contribution in fiscal 2005." "Western is proving to be a successful acquisition for us. We continue to be impressed by the Western leadership and team. They contributed to our revenue growth, particularly in the last half of the year, and we expect them to play a significant role in our growth strategy going forward." Mr. Rollins concluded, "We are most excited about our Company's opportunities in 2005 and beyond. We are dedicated to further improving our retention, revenue growth, employees' productivity, and profitability. We have a number of programs underway that will help us to achieve these goals and we continue to explore additional opportunities to accelerate our performance. At the same time, we are committed to providing our customers in all areas of our business with the very best pest and termite control service to meet their ever changing needs." Rollins, Inc. is one of the nation's largest consumer services companies. Through its wholly owned subsidiaries, Orkin, Inc. and Western Pest Services, the Company provides essential pest control services and protection against termite damage, rodents and insects to approximately 1.7 million customers in the United States, Canada and Mexico from over 400 locations. You can learn more about Orkin by visiting our Web sites at www.orkin.com and www.rollins.com. You can also find this and other news releases at www.rollins.com by accessing the news releases button. CAUTION CONCERNING FORWARD-LOOKING STATEMENTS The above release contains statements that constitute "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995, including without limitation, statements regarding opportunities and expected improvements in 2005, the future contributions of Western, and expected contributions of the commercial business segment. The actual results of the Company could differ materially from those indicated by the forward-looking statements because of various risks and uncertainties, including without limitation, general economic conditions; market risk; changes in industry practices or technologies; the degree of success of the Company's pest and termite process reforms and pest control selling and treatment methods; the Company's ability to identify potential acquisitions; integrate acquired companies; climate and weather trends; competitive factors and pricing practices; potential increases in labor costs; uncertainties of litigation; and changes in various government laws and regulations, including environmental regulations. All of the foregoing risks and uncertainties are beyond the ability of the Company to control, and in many cases the Company cannot predict the risks and uncertainties that could cause its actual results to differ materially from those indicated by the forward-looking statements. ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (In thousands) 2004 2003 At December 31 (Unaudited) (Audited) - -------------------------------------------------------------------------------- ASSETS Cash and Cash Equivalents $ 56,737 $ 59,540 Marketable Securities --- 21,866 Trade Receivables Short-Term, Net 45,469 39,380 Materials and Supplies 8,876 9,837 Deferred Income Taxes 29,381 23,243 Other Current Assets 7,368 7,414 --------------- --------------- Current Assets 147,831 161,280 Equipment and Property, Net 49,163 35,836 Goodwill and Other Intangible Assets 195,470 102,831 Trade Receivables Long-Term, Net 9,755 9,091 Deferred Income Taxes 13,328 15,902 Other Assets 4,259 24,964 --------------- --------------- Total Assets $ 419,806 $ 349,904 =============== =============== - -------------------------------------------------------------------------------- LIABILITIES Accounts Payable $ 15,438 $ 12,290 Accrued Insurance 14,963 13,050 Accrued Payroll 38,453 31,019 Unearned Revenue 81,195 46,007 Other Current Liabilities 37,931 42,656 --------------- --------------- Current Liabilities 187,980 145,022 Long-Term Accrued Liabilities 63,251 66,108 --------------- --------------- Total Liabilities 251,231 211,130 --------------- --------------- - -------------------------------------------------------------------------------- STOCKHOLDERS' EQUITY Common Stock 45,670 45,157 Retained Earnings and Other Equity 122,905 93,617 --------------- --------------- Total Stockholders' Equity 168,575 138,774 --------------- --------------- Total Liabilities and Stockholders' Equity $ 419,806 $ 349,904 =============== =============== ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME FOR THE FOURTH QUARTER AND TWELVE MONTHS ENDED DECEMBER 31 (In thousands except per share data)
Fourth Quarter Twelve Months --------------------------- --------------------------- 2004 2003 2004 2003 (Unaudited) (Audited) (Unaudited) (Audited) ------------ ------------- ------------ ------------- REVENUES $ 183,818 $ 158,524 $ 750,884 $ 677,013 ------------ ------------- ------------ ------------- COSTS AND EXPENSES Cost of Services Provided 99,748 86,687 395,334 362,422 Depreciation and Amortization 6,364 4,921 23,034 20,179 Sales, General and Administrative 65,483 58,599 258,893 236,514 (Gain)/Loss on Sales of Assets (10,259) (1,664) (24,716) (1,700) Interest Income (108) (152) (373) (432) ------------ ------------- ------------ ------------- TOTAL COSTS AND EXPENSES 161,228 148,391 652,172 616,983 ------------ ------------- ------------ ------------- INCOME BEFORE INCOME TAXES 22,590 10,133 98,712 60,030 PROVISION FOR INCOME TAXES 8,721 5,308 40,453 24,269 ------------ ------------- ------------ ------------- INCOME BEFORE CUMULATIVE EFFECT CHANGE IN ACCOUNTING PRINCIPLE 13,869 4,825 58,259 35,761 CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE, NET - - (6,204) - ------------ ------------- ------------ ------------- NET INCOME $ 13,869 $ 4,825 $ 52,055 $ 35,761 ============ ============= ============ ============= NET INCOME PER COMMON SHARE-BASIC: INCOME BEFORE CUMULATIVE EFFECT CHANGE IN ACCOUNTING PRINCIPLE $ 0.30 $ 0.11 $ 1.28 $ 0.79 CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE, NET - - (0.14) - ------------ ------------- ------------ ------------- NET INCOME PER COMMON SHARE-BASIC $ 0.30 $ 0.11 $ 1.14 $ 0.79 ============ ============= ============ ============= NET INCOME PER COMMON SHARE-DILUTED: INCOME BEFORE CUMULATIVE EFFECT CHANGE IN ACCOUNTING PRINCIPLE $ 0.30 $ 0.10 $ 1.25 $ 0.77 CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE, NET - - (0.14) - ------------ ------------- ------------ ------------- NET INCOME PER COMMON SHARE-DILUTED $ 0.30 $ 0.10 $ 1.11 $ 0.77 ============ ============= ============ ============= AVERAGE SHARES OUTSTANDING - BASIC 45,677 45,130 45,547 45,069 AVERAGE SHARES OUTSTANDING - DILUTED 46,928 46,313 46,778 46,206 ADJUSTED FOR THREE FOR TWO STOCK EFFECTIVE MARCH 10, 2005 AVERAGE SHARES OUTSTANDING - DILUTED 70,392 69,469 70,167 69,309 NET INCOME PER COMMON SHARE-DILUTED: INCOME BEFORE CUMULATIVE EFFECT CHANGE IN ACCOUNTING PRINCIPLE $ 0.20 $ 0.07 $ 0.83 $ 0.52 CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE, NET - - (0.09) - ------------ ------------- ------------ ------------- NET INCOME PER COMMON SHARE-DILUTED $ 0.20 $ 0.07 $ 0.74 $ 0.52 ============ ============= ============ =============
ROLLINS, INC. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE TWELVE MONTHS ENDED DECEMBER 31 (In thousands)
2004 2003 Unaudited Audited --------------- -------------- Operating Activities Net Income $ 52,055 $ 35,761 Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Change in Accounting Policy, Net 6,204 - Depreciation and Amortization 23,034 20,179 Provision for Deferred Income Taxes 13,617 10,405 Other, Net 1,399 654 Gain on Sale of Assets (24,716) (1,700) (Increase) Decrease in Assets: Trade Receivables (6,088) 339 Materials and Supplies 2,645 878 Other Current Assets 482 2,056 Other Non-Current Assets (304) (199) Increase (Decrease) in Liabilities: Accounts Payable and Accrued Expenses 14,959 9,776 Unearned Revenue 5,582 2,959 Accrued Insurance (3,703) (2,889) Accrual for Termite Contracts (5,046) (2,573) Long-Term Accrued Liabilities (8,193) (15,327) --------------- -------------- Net Cash Provided by Operating Activities 71,927 60,319 --------------- -------------- Investing Activities Purchases of Equipment and Property (14,204) (10,597) Net Cash Used for Acquisition of Companies (98,090) (1,543) Sales/(Purchases) of Marketable Securities, Net 21,866 (21,866) Proceeds From Sale of Assets, Net of Deferred Gain of $841 25,726 1,700 --------------- -------------- Net Cash Provided by (Used In) Investing Activities (64,702) (32,306) --------------- -------------- Financing Activities Dividends Paid (10,924) (9,010) Common Stock Purchased (937) - Other 1,833 2,222 --------------- -------------- Net Cash Used in Financing Activities (10,028) (6,788) --------------- -------------- Net Increase/(Decrease) in Cash and Cash Equivalents (2,803) 21,225 Cash and Cash Equivalents at Beginning of Year 59,540 38,315 --------------- -------------- Cash and Cash Equivalents at End of Period $ 56,737 $ 59,540 =============== ==============
CONFERENCE CALL Rollins, Inc. (NYSE: ROL) Management will hold a conference call to discuss fourth quarter results on: Wednesday, February 16, 2005 at: 10:00 a.m. Eastern 9:00 a.m. Central 8:00 a.m. Mountain 7:00 a.m. Pacific TO PARTICIPATE: Please dial 800-218-0204 domestic; 303-262-2130 international at least 5 minutes before start time. REPLAY: through February 23, 2005 at 11:00 p.m. Please dial 800-405-2236/303-590-3000, Passcode: 11020461 THIS CALL CAN ALSO BE ACCESSED THROUGH THE INTERNET AT www.viavid.net Questions?: Janet Cruz at FRB/Weber Shandwick at 212-445-8453 or email to jcruz@webershandwick.com
Reconciliation Revenue Excluding Change in Accounting Principle and Western Pest Services Fourth Quarter ------------------------------ 2004 2003 $B/(W) %B/(W) ---- ---- ------ ------ Total Net Revenues $ 183,818 $ 158,524 $ 25,294 16.0 % Less: Change in Accounting Principle 3,020 - 3,020 --------------------------------------------------------------- Revenue Excluding Change in Accounting Principle $ 180,798 $ 158,524 $ 22,274 14.1 % Less: Western Acquisition 17,689 - 17,689 --------------------------------------------------------------- Revenue Excluding Change in Accounting Principle and Western Pest Services $ 163,109 $ 158,524 $ 4,585 2.9 % =============================================================== Reconciliation Revenue Excluding Change in Accounting Principle and Western Pest Services Twelve Months ------------------------------ 2004 2003 $B/(W) %B/(W) ---- ---- ------ ------ Total Net Revenues $ 750,884 $ 677,013 $ 73,871 10.9 % Less: Change in Accounting Principle 1,439 - 1,439 -------------------------------------------------------------- Revenue Excluding Change in Accounting Principle $ 749,445 $ 677,013 $ 72,432 10.7 % Less: Western Acquisition 49,037 - 49,037 -------------------------------------------------------------- Revenue Excluding Change in Accounting Principle and Western Pest Services $ 700,408 $ 677,013 $ 23,395 3.5 % ==============================================================
ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (In thousands except share and per share data) (Unaudited) Previously Effect of As Restated Reported Accounting as of March 31, Change as of March 31, 2004 2004 --------------------- ------------------ ------------------- Assets Cash and Short-Term Investments $ 97,888 $ - $ 97,888 Marketable Securities - - - Trade Receivables Short Term, Net 36,349 - 36,349 Materials and Supplies 10,147 - 10,147 Deferred Income Taxes 20,580 6,752 27,332 Other Current Assets 10,092 - 10,092 --------------------- ------------------ ------------------- Current Assets 175,056 6,752 181,808 Equipment and Property, Net 34,618 - 34,618 Goodwill 72,521 - 72,521 Customer Contracts 28,924 - 28,924 Trade Receivables Long Term, Net 9,200 - 9,200 Deferred Income Taxes 17,287 (3,533) 13,754 Other Assets 25,350 - 25,350 --------------------- ------------------ ------------------- Total Assets $ 362,956 $ 3,219 $ 366,175 ===================== ================== =================== Liabilities Accounts Payable $ 15,325 $ (50) $ 15,275 Accrued Insurance 13,050 - 13,050 Accrued Payroll 26,913 50 26,963 Unearned Revenue 50,702 22,435 73,137 Accrual For Termite Contracts 21,500 (7,317) 14,183 Other Current Liabilities 23,983 - 23,983 --------------------- ------------------ ------------------- Current Liabilities 151,473 15,118 166,591 Accrued Insurance 24,764 - 24,764 Accrual For Termite Contracts 22,135 (8,214) 13,921 Accrued Pension - - - Long-Term Accrued Liabilities 16,741 1,371 18,112 --------------------- ------------------ ------------------- Total Liabilities 215,113 8,275 223,388 Stockholder's Equity Common Stock 45,399 - 45,399 Retained Earnings and Other Equity 102,444 (5,056) 97,388 --------------------- ------------------ ------------------- Total Stockholders' Equity 147,843 (5,056) 142,787 --------------------- ------------------ ------------------- Total Liabilities and Stockholders' Equity $ 362,956 $ 3,219 $ 366,175 ===================== =================== ===================
ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME (In thousands except per share data) (Unaudited) Three Months Ended Previously Effect of As Restated Reported Accounting March 31, Change March 31, 2004 2004 -------------------- ------------------ -------------------- Revenues $ 158,692 $ 1,724 $ 160,416 -------------------- ------------------ -------------------- Costs & Expenses Cost of Services Provided 85,357 (222) 85,135 Depreciation & Amortization 4,657 - 4,657 Sales General & Administrative 54,175 - 54,175 (Gain)/Loss on Sales of Assets 1 - 1 Interest (Income)/Expense (150) - (150) -------------------- ------------------ -------------------- Total Cost & Expenses $ 144,040 $ (222) $ 143,818 -------------------- ------------------ -------------------- Income Before Taxes 14,652 1,946 16,598 Provision for Income Taxes 5,934 798 6,732 Cumulative effect of change in accounting principle, net - (6,204) (6,204) -------------------- ------------------ -------------------- Net Income $ 8,718 $ (5,056) $ 3,662 ===================== =================== ==================== Net income (loss) per common share-basic: Income (loss) before cumulative effect change in accountng principle $ 0.20 $ (0.11) $ 0.09 Net income (loss) per common share-diluted Income (loss) before cumulative effect change in accountng principle $ 0.19 $ (0.11) $ 0.08 AVERAGE SHARES OUTSTANDING - BASIC 45,298 45,298 45,298 AVERAGE SHARES OUTSTANDING - DILUTED 46,643 46,643 46,643
ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (In thousands except share and per share data) (Unaudited) Previously Effect of As Restated Reported Accounting as of June 30, Change as of June 30, 2004 2004 --------------------- ----------------- ------------------- Assets Cash and Short-Term Investments $ 21,865 $ - $ 21,865 Marketable Securities - - - Trade Receivables Short Term, Net 51,941 (3,368) 48,573 Materials and Supplies 12,157 - 12,157 Deferred Income Taxes 21,633 8,490 30,123 Other Current Assets 10,441 - 10,441 --------------------- ----------------- ------------------- Current Assets 118,037 5,122 123,159 Equipment and Property, Net 45,313 - 45,313 Goodwill 113,853 - 113,853 Customer Contracts 82,166 - 82,166 Trade Receivables Long Term, Net 10,824 - 10,824 Deferred Income Taxes 8,860 (3,243) 5,617 Other Assets 30,908 - 30,908 --------------------- ----------------- ------------------- Total Assets $ 409,961 $ 1,879 $ 411,840 ===================== ================= =================== Liabilities Accounts Payable $ 14,756 $ (58) $ 14,698 Accrued Insurance 13,050 - 13,050 Accrued Payroll 33,313 57 33,370 Unearned Revenue 58,511 26,425 84,936 Accrual For Termite Contracts 21,704 (7,066) 14,638 Other Current Liabilities 30,306 - 30,306 --------------------- ----------------- ------------------- Current Liabilities 171,640 19,358 190,998 Accrued Insurance 26,641 - 26,641 Accrual For Termite Contracts 23,621 (8,491) 15,130 Accrued Pension - - - Long-Term Accrued Liabilities 18,482 (1,013) 17,469 --------------------- ----------------- ------------------- Total Liabilities 240,384 9,854 250,238 Stockholder's Equity Common Stock 45,638 - 45,638 Retained Earnings and Other Equity 123,939 (7,975) 115,964 --------------------- ----------------- ------------------- Total Stockholders' Equity 169,577 (7,975) 161,602 --------------------- ----------------- ------------------- Total Liabilities and Stockholders' Equity $ 409,961 $ 1,879 $ 411,840 ===================== ================= ===================
ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME (In thousands except per share data) (Unaudited) Three Months Ended Previously Effect of As Restated Reported Accounting June 30, Change June 30, 2004 2004 --------------------- ----------------- ------------------- Revenues $ 207,698 $ (4,973) $ 202,725 --------------------- ----------------- ------------------- Costs & Expenses Cost of Services Provided 105,442 (26) 105,416 Depreciation & Amortization 5,764 - 5,764 Sales General & Administrative 69,155 - 69,155 (Gain)/Loss on Sales of Assets (14,143) - (14,143) Interest (Income)/Expense (47) - (47) --------------------- ----------------- ------------------- Total Cost & Expenses $ 166,171 $ (26) $ 166,145 --------------------- ----------------- ------------------- Income Before Taxes 41,527 (4,947) 36,580 Provision for Income Taxes 17,717 (2,028) 15,689 --------------------- ----------------- ------------------- Cumulative effect of change in accounting principle, net - - - -------------------- ------------------ -------------------- Net Income 23,810 $ (2,919) $ 20,891 ===================== ================= =================== Net income (loss) per common share-basic: Income (loss) before cumulative effect change in accountng principle $ 0.52 $ (0.07) $ 0.45 Net income (loss) per common share-diluted: Income (loss) before cumulative effect change in accountng principle $ 0.51 $ (0.07) $ 0.44 AVERAGE SHARES OUTSTANDING - BASIC 45,552 45,552 45,552 AVERAGE SHARES OUTSTANDING - DILUTED 46,753 46,753 46,753
ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (In thousands except share and per share data) (Unaudited) Previously Effect of As Restated Reported Accounting as of September 30, Change as of September 30, 2004 2004 --------------------- ------------------ -------------------- Assets Cash and Short-Term Investments $ 40,894 $ - $ 40,894 Marketable Securities - - - Trade Receivables Short Term, Net 52,295 (3,367) 48,928 Materials and Supplies 11,002 - 11,002 Deferred Income Taxes 21,838 6,993 28,831 Other Current Assets 11,283 - 11,283 --------------------- ------------------ -------------------- Current Assets 137,312 3,626 140,938 Equipment and Property, Net 45,186 - 45,186 Goodwill 114,333 - 114,333 Customer Contracts 79,448 - 79,448 Trade Receivables Long Term, Net 11,063 - 11,063 Deferred Income Taxes 9,701 (3,132) 6,569 Other Assets 30,804 - 30,804 --------------------- ------------------ -------------------- Total Assets $ 427,847 $ 494 $ 428,341 ===================== ================== ==================== Liabilities Accounts Payable $ 14,378 $ (57) $ 14,321 Accrued Insurance 13,049 - 13,049 Accrued Payroll 38,684 57 38,741 Unearned Revenue 66,566 24,679 91,245 Accrual For Termite Contracts 21,700 (8,971) 12,729 Other Current Liabilities 28,110 - 28,110 --------------------- ------------------ -------------------- Current Liabilities 182,487 15,708 198,195 Accrued Insurance 25,181 - 25,181 Accrual For Termite Contracts 21,684 (8,299) 13,385 Accrued Pension - - - Long-Term Accrued Liabilities 19,252 (935) 18,317 --------------------- ------------------ -------------------- Total Liabilities 248,604 6,474 255,078 Stockholder's Equity Common Stock 45,668 - 45,668 Retained Earnings and Other Equity 133,575 (5,980) 127,595 --------------------- ------------------ -------------------- Total Stockholders' Equity 179,243 (5,980) 173,263 --------------------- ------------------ -------------------- Total Liabilities and Stockholders' Equity $ 427,847 $ 494 $ 428,341 ===================== ================== ====================
ROLLINS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME (In thousands except per share data) (Unaudited) Three Months Ended Previously Effect of As Restated Reported Accounting September 30, Change September 30, 2004 2004 --------------------- ------------------ ------------------- Revenues $ 202,257 $ 1,668 $ 203,925 --------------------- ------------------ ------------------- Costs & Expenses Cost of Services Provided 106,748 (1,713) 105,035 Depreciation & Amortization 6,249 - 6,249 Sales General & Administrative 70,080 - 70,080 (Gain)/Loss on Sales of Assets (315) - (315) Interest (Income)/Expense (68) - (68) --------------------- ------------------ ------------------- Total Cost & Expenses $ 182,694 $ (1,713) $ 180,981 --------------------- ------------------ ------------------- Income Before Taxes 19,563 3,381 22,944 Provision for Income Taxes 7,925 1,386 9,311 --------------------- ------------------ ------------------- Cumulative effect of change in accounting principle, net - - - -------------------- ------------------ -------------------- Net Income $ 11,638 $ 1,995 $ 13,633 ===================== ================== =================== Net income (loss) per common share-basic: Income (loss) before cumulative effect change in accountng principle $ 0.26 $ 0.04 $ 0.30 Net income (loss) per common share-diluted Income (loss) before cumulative effect change in accountng principle $ 0.25 $ 0.04 $ 0.29 AVERAGE SHARES OUTSTANDING - BASIC 45,660 45,660 45,660 AVERAGE SHARES OUTSTANDING - DILUTED 46,797 46,797 46,797