My eps is a bit lower........... revenue 13.6=10.5+2.6+0.6 cost 70%(likely biased up 1%) sg&a 27%(likely biased down 1%) net income 3%(or 1.3c) if sg&a is 200+ basis lower,then the trend is reversed,this is what you are betting on.I believe the odds is in my favor,not by much.