NOTES TO UNAUDITED PRO FORMA COMBINED STATEMENTS OF OPERATIONS
1. From January 1, 1997 to date of acquisition.
2. Reflects a decrease in interest income on the funds used to complete the
3. The pro forma adjustments to salaries and benefits reflect $66,000 and
$44,000 in the year ended December 31, 1996 and the nine months ended
September 30, 1997, respectively, for estimated additional general and
administrative costs as a result of two additional centers in operation.
In addition, salaries and benefits in the nine months ended September 30,
1997 reflects a reduction of $108,000 for previously allocated salaries no
longer charged to operations.
4. Reflects increase in other miscellaneous fees.
5. Reflects an increase in amortization due to the increase in excess of cost
over net assets of purchased operations.
6. Reflects increase in interest expense for debt incurred to complete the
7. Reflects minority owner's interest in earnings of acquired operations.
8. Change to the income tax provision due to combination of operations.
9. Average weighted shares for stock issued in the acquisition.