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jimmenknee

05/30/11 1:18 PM

#110721 RE: ksilva #110720

Basic and diluted net loss per share (Note 17) $ (0.25)
(page F-4)

NOTE 17 – BASIC AND DILUTED NET LOSS PER SHARE
Loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding during the year. Basic and diluted loss per share is $0.25 and $0.03 for the years ended December 31, 2010 and December 31, 2009, respectively.

(page F-25)

http://www.sec.gov/Archives/edgar/data/1381105/000121390011002119/f10k2010_jbi.htm

Edit: also if you want to calculate trailing twelve months (ttm), you drop 1Q '10 and add 1Q '11 and come up with $ (0.248)

1Q '10 (restated): http://www.sec.gov/Archives/edgar/data/1381105/000121390010004267/f10q0310a1_jbi.htm (page 6)

1Q '11: http://www.sec.gov/Archives/edgar/data/1381105/000121390011002890/f10q0311_jbi.htm (page 6)