Beiner, Inc. - Page 16

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          $184,449.  Petitioner reported a small loss for that 32-week                
          period and reported profits in each year since through 2000.                
               Petitioner has never paid a dividend.  Its return on equity            
          using average annual shareholder equity was as follows for 1991             
          through 2000:                                                               
          Year    Return on Equity                                                    
          1991        -102.2%                                                         
          1992         113.6                                                          
          1993          70.0                                                          
          1994          82.0                                                          
          1995          23.7                                                          
          1996          39.1                                                          
          1997          28.9                                                          
          1998          20.0                                                          
          1999          32.6                                                          
          2000          67.9                                                          
          G.  Martin Wertlieb (Wertlieb)                                              
               Wertlieb testified at trial as petitioner’s witness.  The              
          parties stipulated that Wertlieb was an expert on executive                 
          compensation, and the Court recognized him as such.4  Wertlieb              
          has worked for over 30 years in the compensation and personnel              
          field, and he currently heads his own compensation consulting               
          firm.  He has advised a wide range of clients on the subject of             
          executive compensation, and he has testified before both Congress           
          and the courts as an expert on executive compensation.  He opined           
          in this case that                                                           


               4 Respondent also called an individual (James F. Carey) to             
          testify as an expert on compensation but withdrew that individual           
          before he was recognized as an expert.                                      





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