EXHIBIT 99.2

Reconciliation of Non-GAAP Financial Measures in Accordance with SEC Regulation G

(in thousands)

Three Months Ended September 30, 2005

(Unaudited)

LOSS FROM OPERATIONS		($	6,514	)
Add:
Restructuring			800
Litigation and Sarbanes-Oxley			2,375
Stock-based compensation			1,241
Bad debt			657
ADJUSTED NON-GAAP LOSS FROM OPERATIONS		($	1,441	)