	united fire and casualty th qtr net shr profit cts vs loss cts net profit vs loss avg shrs vs year shr profit dlrs vs profit cts net profit vs profit avg shrs vs note full company name is united fire and casualty co net includes realized gains of dlrs and dlrs respectively in qtr and year and of dlrs and dlrs respectively in qtr and year results restated for three for two stock split net income for has been restated due to a change in the method used in computing deferred acquisition costs results include the effect of a stock offering resulting in the issuance of an additional shares of common stock reuter 
