Document 6R8aerOnz8y1Z2npYQVN6bv24

Dana Corporation Page 162 of 176 Discontinued Operations Effect of Change in Accounting Net Income (Loss) 4 (220) $ (229) Net Income (Loss) per share Basic Continuing Operations Discontinued Operations Effect of Change in Accounting Net Income (Loss) $ (0.09) 0.03 (1.48) $(1.54) Fully Diluted Continuing Operations Discontinued Operations Effect of Change in Accounting Net Income (Loss) $(0.09) 0.03 (1.48) $(1.54) 7 (220) $ (229) $(0.11) 0.05 (1.48) $(1.54) $(0.11) 0.05 (1.48) $(1.54) (6) $ 52 $ 0.39 (0.04) $ 0.35 $ 0.39 (0.04) $ 0.35 11 $ 52 $ 0.27 0.08 $ 0.35 $ 0.27 0.08 $ 0.35 5 21 (23) (7; $4 $4 $ (9) $ (9; $(0.01) 0.03 $(0.12) 0.14 $ 0.09 (0.15) $(o.oi; (0.05 $ 0.02 $ 0.02 $(0.06) $ (0.06; mimm $(0.01) 0.03 $(0.12) 0.14 $ 0.09 (0.15) $(o.oi; (0.05 $ 0.02 $ 0.02 $(0.06) $(0.06; * The information presentedfor 2002 and thefirst three quarters of2003 has been restated to reflect the treatment of certain businesses as discontinued operations. See Note 21 -- Discontinued Operationsfor additional information. In the first quarter of 2002, we adopted SFAS No. 142, which requires annual impairment testing for goodwill in lieu of amortization. In connection with this testing, we recorded a goodwill impairment charge of $289, which impacted net earnings by $220 ($1.48 per share). We also continued to execute our October 2001 restructuring plans during the quarter, including the announcement of six plant closings and permanent workforce reductions at other locations. Expenses accrued as a result of these actions amounted to $46, which had a $37 ($0.24 per share) impact on net earnings. 87 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004