2003				2002				2001
Operating Activities
Net (Loss)/Income		$	(3.2	)		$	20.0			$	13.7
Adjustments to reconcile Net (Loss)/Income to Net Cash provided by Operating Activities:
Cumulative effect of Accounting Change, net of tax							1.4
Depreciation			9.5				10.0				14.5
Amortization			1.8				1.9				4.1
Loss on debt issuance costs associated with refinancing			1.5
Loss on disposal of assets			0.5				0.2				0.4
Provision for Retiree Benefits			0.9				1.8				(3.0	)
Deferred Income Taxes			(1.1	)			1.6				0.5
Changes in Operating Assets and Liabilities, net of effects of discontinued operations:
Accounts Receivable TradeNet			(8.5	)			(13.1	)			4.7
Inventories			(0.1	)			(7.0	)			15.1
Supplies			(0.4	)			(0.3	)			0.1
Prepaid Expenses and Other Current Assets			(4.4	)			(0.4	)			5.5
Other Noncurrent Assets			2.1				(2.6	)			(0.4	)
Accounts Payable			0.2				(1.3	)			(3.3	)
Product Liability			3.3				(4.1	)			(1.0	)
Income Taxes Payable			0.3				0.4				1.6
Other Accrued and Long-Term Liabilities			(8.2	)			12.6				(2.1	)
Net Cash (used in) provided by Continuing Operations			(5.8	)			21.1				50.4
Net Cash (used in) provided by Discontinued Operations			(1.5	)			0.6				0.5
Net Cash (used in) provided by Operating Activities			(7.3	)			21.7				50.9
Investing Activities
Purchase of Property, Plant and Equipment			(6.8	)			(7.4	)			(4.2	)
Net Cash used in Discontinued Operations			(0.1	)			(0.1	)

For the past two years, define, calculate and comment on the ratios that we have studied to date:

Return on Assets

Debt to Asset

Return on Equity

Gross Margin Percentage

Net Income Percentage

Inventory turnover

Average days number of days in inventory