| Name | Restatement Company Performance | S&P 500 Performance | |
| WATERS CORP | -24% | -23% | |
| BROADVISION INC | 132% | -23% | |
| RURBAN FINANCIAL CORP | -24% | -22% | |
| NEOPHARM INC | -49% | -21% | |
| SMART & FINAL INC | -44% | -20% | |
| SPS TECHNOLOGIES INC | -38% | -16% | |
| MAXWORLDWIDE INC | -55% | -16% | |
| PACIFIC CONTINENTAL CORP | 23% | -18% | |
| TVI CORP | 324% | -20% | |
| STRATUS PROPERTIES INC | 3% | -19% | |
| RELIANT RESOURCES INC | -64% | -19% | |
| COLLINS & AIKMAN CORP | -59% | -15% | |
| TYCO INTERNATIONAL LTD | 24% | -13% | |
| FIREPOND INC | 565% | -13% | |
| WORLDCOM INC-WORLDCOM GROUP | 130% | -9% | |
| ABIOMED INC | -48% | -7% | |
| QWEST COMMUNICATIONS INTL | 159% | -5% | |
| AVON PRODUCTS INC | 20% | 0% | |
| NEOFORMA INC | 77% | 10% | |
| MIRANT CORP | -48% | -3% | |
| BIO-TECHNOLOGY GENERAL CORP | -13% | 5% | |
| MSC INDUSTRIAL DIRECT CO-A | 69% | 2% | |
| DT INDUSTRIES INC | -17% | -3% | |
| PENN TRAFFIC COMPANY | -50% | -3% | |
| CUTTER & BUCK INC | 9% | 0% | |
| EAGLE BUILDING TECHNOLOGIES | -58% | 0% | |
| MASSEY ENERGY CO | 63% | -4% | |
| INTERPUBLIC GROUP OF COS INC | -17% | -4% | |
| HOUSEHOLD INTERNATIONAL INC | -30% | -5% | |
| QUADRAMED CORP | -8% | -5% | |
| RALCORP HOLDINGS INC | 5% | -5% | |
| GEMSTAR-TV GUIDE INTL INC | -8% | -5% | |
| BRISTOL-MYERS SQUIBB CO | 1% | -5% | |
| AKORN INC | 25% | -5% | |
| ANNUITY AND LIFE RE HOLDINGS | -61% | -7% | |
| AMERICAN NATIONAL INSURANCE | 12% | -6% | |
| RURAL CELLULAR CORP-CL A | -49% | -6% | |
| REXHALL INDUSTRIES INC | 9% | -6% | |
| INTERTAN INC | 8% | -4% | |
| GERBER SCIENTIFIC INC | 117% | -4% | |
| PEREGRINE SYSTEMS INC | -95% | -19% | |
| STOLT OFFSHORE SA -ADR | -70% | -4% | |
| STOLT-NIELSEN S.A.-SPON ADR | -51% | -4% | |
| BEST BUY CO INC | 1% | -2% | |
| EDISON SCHOOLS INC | 206% | -2% | |
| MEDI-HUT CO INC | -42% | 1% | |
| SWITCHBOARD INC | 88% | 4% | |
| ATLAS AIR WORLDWIDE HLDGS | -12% | 0% | |
| EXELON CORP | 8% | -2% | |
| CLICKSOFTWARE TECHNOLOGIES | -32% | -1% | |
| GLOBAL CROSSING LTD | -25% | -1% | |
| NEWMONT MINING CORP | 20% | 0% | |
| HANOVER COMPRESSOR CO | -13% | 0% | |
| AOL TIME WARNER | -10% | 0% | |
| ZILA INC | -13% | -2% | |
| NICOR INC | 8% | -1% | |
| PROTECTION ONE INC | -20% | -3% | |
| WESTAR ENERGY INC | -8% | -3% | |
| FOOTSTAR INC | 39% | -3% | |
| DYNEGY INC-CL A | -85% | -20% | |
| SKILLSOFT PLC - ADR | -27% | -4% | |
| TRANSACTION SYSTEMS ARCHIT-A | -12% | -4% | |
| LIBERATE TECHNOLOGIES | 9% | -5% | |
| ENTERASYS NETWORKS INC | -5% | -6% | |
| COLE NATIONAL CORP | 5% | -6% | |
| KMART CORP | -63% | -3% | |
| TALX CORP | 16% | -3% | |
| RESTORATION HARDWARE INC | 7% | -1% | |
| ALLEGHENY ENERGY INC | 18% | -2% |