G. NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS

The following is a reconciliation of the Company's basic and diluted loss per share calculation. As the Company incurred a net loss in the 12 and 40 week periods ended October 2, 2011, the weighted average common shares outstanding used in the determination of basic loss per common share are used for the diluted loss per common share as well.

		12 Weeks Ended						40 Weeks Ended
		October 2,			October 3,			October 2,			October 3,
		2011			2010			2011			2010
(in thousands, except per share data)

Loss from Continuing Operations	$	(3,953	)	$	(7,030	)	$	(3,766	)	$	(10,875	)
Loss from Discontinued Operations, Net		(59	)		(408	)		(308	)		(3,430	)
Net Loss	$	(4,012	)	$	(7,438	)	$	(4,074	)	$	(14,305	)

Weighted average common shares outstanding
– basic and diluted:		21,591			21,267			21,500			21,175

Net Loss Attributable to Common Shareholders
– basic and diluted:
Loss from Continuing Operations	$	(0.18	)	$	(0.33	)	$	(0.18	)	$	(0.51	)
Loss from Discontinued Operations, Net		(0.01	)		(0.02	)		(0.01	)		(0.17	)
Net Loss Attributable to Common Shareholders	$	(0.19	)	$	(0.35	)	$	(0.19	)	$	(0.68	)

Options for 1.6 million shares were excluded from the 12 and 40 week periods ended October 2, 2011 diluted weighted average share calculations and options for 1.9 million shares were excluded from the 12 and 40 weeks ended October 3, 2010 diluted weighted average share calculations, due to these shares being anti-dilutive. In addition, restricted stock awards for 0.3 million shares were excluded from the 12 and 40 weeks ended October 2, 2011 diluted weighted average share calculations and 0.4 million shares were excluded from the 12 and 40 weeks ended October 3, 2010 diluted weighted average share calculations, due to these shares being anti-dilutive.