	lsb industries inc lsb th qtr net shr profit five cts vs loss dlrs net profit vs loss mln revs mln vs mln avg shrs vs mths shr profit cts vs loss dlrs net profit vs loss mln revs mln vs mln avg shrs vs note primary ings per share are based on the weighted average number of common and dilutive common equivalent shares outstanding during each period after accounting for preferred stock dividends the qtr and year includes a provision for restructuring costs related to the sale of its energy business and parts of its bearing business the qtr and year includes charges of and respectively for restructuring costs and operating losses which were charged against the previously provided accruals for restructuring costs the qtr and year includes deferred income taxes of and respectively year net includes operations of friedrich climate master inc which the company acquired in august for the full period while the comparable period for includes only operations from august to dec third qtr includes extraodinary tax gain of from early extinquishment of certain drafts payable reuter 
