v2.4.0.6

Condensed Consolidated Statements Of Operations (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Net sales	$ 52,720	$ 54,999
Cost of sales	46,018	47,860
Gross profit	6,702	7,139
Operating expenses:
Selling, general and administrative expenses	4,585	4,628
Transaction-related fees and expenses	895	200
Loss on foreign currency exchange	53	17
Depreciation	129	109
Amortization of intangibles	325	323
Total operating expenses	5,987	5,277
Income from operations	715	1,862
Other expenses:
Interest	4,909	4,935
Total other expenses	4,909	4,935
Loss before income tax provision	(4,194)	(3,073)
Income tax provision	483	629
Net loss	$ (4,677)	$ (3,702)

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

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PRETIUM PACKAGING L L C 10-Q