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EPS Before Charges/Gains is Net Income calculated on a per-share basis excluding restructuring links of london bracelets other charges, and other select items. EPS Before Charges/Gains is a measure not derived in accordance with GAAP. Links of London Raindance Necklace uses this measure to evaluate the overall performance of the company and believes this measure provides investors with helpful supplemental information regarding the underlying performance of the company from year to year. This measure may be inconsistent with similar measures presented by other companies.The company recorded pre-tax restructuring and other charges ofLinks of London Raindance Silver Pendant ($9.8 million after tax or $0.06 per diluted share) in the three-month period ended December 31, 2010. Spirits charges were for organizational streamlining and supply chain initiatives. Home & Security charges represent costs associated with a product line integration and facility consolidations. Links of London Red and White and Black Valentine Bracelet charges represent costs associated with facility consolidations. The company recorded pre-tax restructuring and other charges of $41.3 million ($19.5 million after tax or $0.13 per diluted share) in the twelve-month period ended December 31, 2010. The majority of the charges were for organizational streamlining initiatives in our spirits business.