"so if they grow sales by 100% earnings should grow a LOT more".. Andy you are on a real roll today. First of all I'd interested to hear how you arrived at the fact that Virtra's sales costs are largely fixed + the fact that sales for the past year were annualized, while doubling the number of empoyees during the year probably only had about a 25% effect on the bottom line for the year.. This year the salaries and fringe benefits for the newbies will be felt 100%..ergo: even if as Don says sales will double, which I personally doubt, earnings will not only NOT double, but they will on a percentage basis decrease.JMO