	cardinal industries cdni restates net lower cardinal industries inc said it restated ings for the first nine months of to dlrs or nine cts per share from dlrs or cts reported previously due to the failure of an automated accounting system installed in mid year and replaced in the fourth quarter the company said its reliance segment sustained a significant operating loss for the full year due to the accounting problems and increased promotional and advertising expenses for the full year it said it ed dlrs or cts a share up from dlrs or cts in cardinal industries said revenues for the year were mln dlrs up from mln dlrs in the company said for the first quarter of ings were about dlrs up from dlrs or nil per share in the year ago period the year ago first quarter ings however have been restated from dlrs or four cts per share it said sales for the first quarter were about dlrs up from dlrs for the first half of the company said it restated ings to dlrs or five cts per share from dlrs or cts per share reported previously reuter 
