No. 142 resulted in a charge of $34.8 million, net of tax, which was recorded as a cumulative effect of change in accounting principle in the first quarter of Fiscal 2003. Year Ended March 31, 2002 First Second Third Fourth (Dollars in Thousands, Except Per Share Data) Quarter Quarter Quarter Quarter Year Net sales $326,214 $303,964 $378,596 $285,548 $1,294,322 Gross margin 43,103 40,123 46,407 40,850 170,483 Income (loss) from continuing operations (636) (8,056) 3,390 2,391 (2,911) Income (loss) from discontinued operations 2,332 3,357 (1,157) (8,668) (4,136) Net income (loss) $ 1,696 $ (4,699) $ 2,233 $ (6,277) $ (7,047) Per share data: Basic and Diluted Income (loss) from continuing operations $ (0.02) $ (0.29) $ 0.12 $ 0.09 $ (0.11) Income (loss) from discontinued operations 0.08 0.12 (0.04) (0.32) (0.15) Net income (loss) $ 0.06 $ (0.17) $ 0.08 $ (0.23) $ (0.26) Included in the results of the fourth quarter of Fiscal 2002 are restructuring charges of $1.5 million ($1.0 million, after tax) consisting of inventory adjustments and a restructuring charge. 50