	control resource crix sees lower ings control resource industries inc said the company estimates ings to be between and dlrs or to cts per share compared with dlrs or cts per share during the company said preliminary estimates of revenues is mln dlrs compared with for the estimated results are based on shares outstanding compared to shares outstanding for r steven lutterbach chairman said net income for was adversely affected primarily due to lower operating margins at the company s western environmental subsidiary and to an increase in bad debt reserves western environmental was acquired in march lutterbach explained the company has taken steps to improve financial and accounting controls primarily at western which were not adequate at the time of acquisition he noted the final results for the fourth quarter will depend on the allocation of increased costs between the second and fourth quarters lutterbach said it is possible second quarter results will be restated though final net income for the year will remain in the estimated range he added preliminary indications for first quarter revenues were favorable reuter 
