Exhibit 99.3

ROWE FURNITURE, INC.

DEBTOR IN POSSESSION - 06-11143-SSM

SUMMARY INCOME STATEMENT [a]


	9/19/06 - 10/01/06 [b]			Fiscal Oct 2006 [b]			Fiscal Nov 2006 [b]			DIP Period To Date
Pieces Shipped		7,676			18,723			22,714			49,113
Pieces Produced		8,021			19,444			21,635			49,100
Days Operated		9			19			23			98,213

*Shipments*
Net Upholstery Shipments	$	3,038,038		$	7,218,408		$	8,390,288		$	18,646,734
Part Sales		32,276			71,887			83,001			187,164
Outside Frame Sales		43,169			118,758			190,363			352,290
Kiln Drying		74,591			191,613			185,829			452,032

Net Shipments	$	3,188,074		$	7,600,665		$	8,849,481		$	19,638,220

*Trucking*
Trucking revenue	$	231,834		$	569,843		$	623,858		$	1,425,535
Trucking expense		(237,106	)		(766,894	)		(847,775	)		(1,851,775	)

Net Trucking	$	(5,272	)	$	(197,051	)	$	(223,917	)	$	(426,240	)

*Cost of Sales*					5,583,837			5,583,837
Std COS - raw materials	$	1,222,758		$	3,081,820		$	3,938,018		$	8,242,596
Purchase price variance		(14,260	)		(673	)		52,020			37,087
Material usage variance		(71,920	)		(188,846	)		(614,006	)		(874,772	)
Inventory Change		13,401			27,373			39,517			80,291
Cash discounts		5			0			3,172			3,177

Actual raw materials	$	1,295,532		$	3,243,966		$	4,457,315		$	8,996,813

Std COS - labor	$	462,823		$	1,026,727		$	1,150,567		$	2,640,117
Labor variance		(101,862	)		(376,772	)		(447,202	)		(925,836	)

Actual labor	$	564,685		$	1,403,499		$	1,597,769		$	3,565,953

Std COS - factory overhead	$	672,700		$	1,475,291		$	1,656,809		$	3,804,800
Factory overhead variance		(186,864	)		(716,441	)		(835,004	)		(1,738,309	)

Actual factory overhead	$	859,564		$	2,191,731		$	2,491,813		$	5,543,108

Actual cost of sales	$	2,719,781		$	6,839,196		$	8,546,897		$	18,105,874
% of shipments		85.3	%		90.0	%		96.6	%		92.2	%

*Gross Profit*	$	463,021		$	564,419		$	78,667		$	1,106,107
% of shipments		14.5	%		7.4	%		0.9	%		5.6	%

*SG&A*
Commissions	$	115,528		$	247,112		$	267,219		$	629,859
Selling		245,010			483,758			847,664			1,576,432
Advertising		75,393			48,794			129,865			254,052
Administrative		225,673			602,938			397,809			1,226,420

Total SG&A	$	661,604		$	1,382,603		$	1,642,557		$	3,686,764

*Operating Profit*	$	(198,583	)	$	(818,185	)	$	(1,563,890	)	$	(2,580,658	)
% of shipments		-6.2	%		-10.8	%		-17.7	%		-13.1	%

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	9/19/06 - 10/01/06 [b]			Fiscal Oct 2006 [b]			Fiscal Nov 2006 [b]			DIP Period To Date
Royalty expense		61,623			152,589			173,732			387,944
Interest expense		58,249			160,667			162,672			381,588
Other inc & exp		4,658			15,746			30,752			51,156
Extraordinary expenses		0			0			(2,994,912	)		(2,994,912	)

*Earnings Before Taxes*	$	(313,797	)	$	(1,115,695	)	$	(4,864,454	)	$	(6,345,102	)
% of shipments		-9.8	%		-14.7	%		-55.0	%		-32.3	%

Income Taxes	$	0		$	0		$	0		$	0

*Earnings After Taxes*	$	(313,797	)	$	(1,115,695	)	$	(4,864,454	)	$	(6,345,102	)
% of shipments		-9.8	%		-14.7	%		-55.0	%		-32.3	%

*EBITDA*	$	(101,493	)	$	(610,294	)	$	(1,298,185	)	$	(2,009,972	)
% of shipments		-3.2	%		-8.0	%		-14.7	%		-10.2	%

[a]	Rowe Furniture maintains its books and records, and reports its results externally, in accordance with G.A.A.P. on an accrual basis.

[b]	Rowe Furniture operates on a Fiscal calendar, with Fiscal September ending on October 1, 2006; Fiscal October ending on October 29, 2006; Fiscal November ending on December 3, 2006

[c]	EBITDA is calculated at Earnings Before Taxes, plus Interest, plus Depreciation/Amortization, plus Rowe Royalty Expense, plus Extraordinary Expenses

[d]	In November 2006, the Company completed the shutdown of its Missouri upholstery-related operations and recorded a reserve of approximately $3.0 million to reflect costs associated with the shutdown. This amount is displayed in the Extraordinary Expense line item above.

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ROWE FURNITURE, INC.

DEBTOR IN POSSESSION - 06-11143-SSM

SUMMARY BALANCE SHEET


	Petition Date 9/18/06			Fiscal September As Of 10/1/2006			Fiscal October As Of 10/29/2006			Fiscal November As Of 12/3/2006
Assets
Cash & Equivalents	$	350,065		$	858,106		$	1,012,240		$	418,413
Accounts Receivable - Storehouse	$	2,674,128		$	2,674,507		$	2,663,929		$	0
Accounts Receivable - Trade		10,987,172			11,538,196			12,061,666			11,463,847
Accounts Receivable - Other		83,578			(13,498	)		94,077			65,090
Allowance for Doubtful Accounts		(318,208	)		(308,450	)		(300,765	)		(308,685	)
Allowance for Returns & Allowances		(359,655	)		(462,092	)		(521,313	)		(519,012	)

Total Current Receivables	$	13,067,016		$	13,428,663		$	13,997,593		$	10,701,240

Raw Materials	$	8,770,066		$	8,143,422		$	8,161,539		$	7,744,562
Frame Inventory		1,602,803			1,566,514			1,517,075			1,088,229
Allowance for Obsolescence		(787,771	)		(796,070	)		(697,797	)		(939,335	)
Work in Process		1,082,245			931,842			915,981			654,721
Finished Goods		2,547,765			2,808,179			2,910,613			2,391,065

Total Inventories	$	13,215,109		$	12,653,886		$	12,807,410		$	10,939,242

Prepaid Insurance	$	5,337		$	(90,625	)	$	(405,793	)	$	(354,618	)
Prepaid Rent		182,642			235,306			206,538			158,643
Other Prepaid Expenses		38,971			27,899			16,827			5,095
Supplies		58,335			58,335			58,335			29,168
Deposits		126,714			126,714			161,837			213,387

Total Other Current Assets	$	412,000		$	357,630		$	37,744		$	51,674

Total Current Assets	$	27,044,190		$	27,298,285		$	27,854,987		$	22,110,569

Intercompany Accounts	$	12,846,722		$	13,224,849		$	13,713,608		$	16,674,261
Cash Surrender Value - Life Insurance		1,690,009			1,700,574			1,620,934			1,631,498

Land	$	405,124		$	405,124		$	405,124		$	405,124
Land Improvements		4,205,477			4,205,477			4,205,477			4,205,477
Buildings & Improvements		28,433,225			28,433,225			28,470,389			28,497,550
Machinery & Equipment		27,172,891			27,172,891			27,179,298			27,217,701
Furniture & Fixtures		682,680			682,680			682,680			682,680
Automobiles		293,168			293,168			293,168			293,168
Computers & Software		5,331,322			5,331,322			5,364,145			5,408,532
Leasehold Improvements		576,754			576,754			576,754			576,754
Cost of Assets Held for Sale		0			0			0			(17,859,281	)
Construction in Process		106,426			111,819			55,606			0

Total Fixed Assets @ Cost	$	67,207,069		$	67,212,461		$	67,232,642		$	49,427,706

Accumulated Depr - Land Improvement	$	(1,558,039	)	$	(1,563,827	)	$	(1,577,574	)	$	(1,594,215	)
Accumulated Depr - Buildings		(12,630,617	)		(12,654,685	)		(12,736,942	)		(12,806,970	)
Accumulated Depr - Mach & Equip		(19,497,565	)		(19,533,410	)		(19,594,428	)		(19,696,645	)
Accumulated Depr - Furn & Fixtures		(607,886	)		(614,212	)		(615,191	)		(616,378	)
Accumulated Depr - Automobiles		(292,335	)		(292,349	)		(292,403	)		(292,468	)
Accumulated Depr - Computers & Soft		(2,830,968	)		(3,503,178	)		(3,561,482	)		(3,633,656	)
Accumulated Depr - Leasehold Improv		(563,578	)		(563,672	)		(563,897	)		(564,168	)
Accumulated Depr - Assets Held for Sale		0			0			0			14,428,195

Total Accumulated Depreciation	$	(37,980,988	)	$	(38,725,332	)	$	(38,941,917	)	$	(24,776,306	)

Net Book Value of Assets Held for Sale	$	0		$	0		$	0		$	3,431,086

Fixed Assets Net of Depreciation	$	29,226,080		$	28,487,129		$	28,290,725		$	28,082,486

Total Long-Term Assets	$	43,762,812		$	43,412,552		$	43,625,267		$	46,388,244

Total Assets	$	70,807,001		$	70,710,837		$	71,480,253		$	68,498,813

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ROWE FURNITURE, INC.

DEBTOR IN POSSESSION - 06-11143-SSM

SUMMARY BALANCE SHEET


	Petition Date 9/18/06			Fiscal September As Of 10/1/2006			Fiscal October As Of 10/29/2006			Fiscal November As Of 12/3/2006
Liabilities
Current Portion of Long Term Debt	$	0		$	0		$	0		$	0
Accounts Payable		0			867,595			2,162,556			2,205,266
Employee Withholdings		0			393,819			367,421			317,628
Sales & Use Taxes Payable		0			1,710			610			2,757
Net Payroll Due Employees		0			641,423			1,021,953			527,770
Payroll Taxes Payable		0			50,224			70,440			46,255

Total Current Payables	$	0		$	1,954,771		$	3,622,980		$	3,099,676

Accrued Life Insurance	$	14,316		$	18,218		$	33,166		$	0
Accrued Property Taxes		0			11,419			(39,681	)		0
Accrued Vacation & Holiday Pay		(238,065	)		(210,698	)		(139,903	)		0
Accrued Royalty Fees		0			59,326			201,915			0
Accrued Computer Maintenance Costs		141,759			153,724			117,194			0
Accrued Professional Services		7,252			9,616			11,112			0
Accrued Advertising Expenses		243,812			296,960			242,203			270,233
Reserve for Discontinued Operations		0			0			0			2,388,310
Accrued Showroom Expenses		189,354			227,935			123,374			0
Other Accrued Expenses		(383,110	)		(372,929	)		(307,984	)		(100,823	)

Total Accrued Expenses	$	(24,682	)	$	193,571		$	241,397		$	2,557,720
Total Current Liabilities	$	(24,682	)	$	2,148,342		$	3,864,376		$	5,657,397

Capitalized Lease	$	0		$	0		$	0		$	0
Deferred Income Taxes		0			0			0			0
Deferred Compensation		0			2,885			9,056			17,160

Total Long Term Liabilities	$	0		$	2,885		$	9,056		$	17,160

Liabilities Subject To Compromise	$	18,232,513		$	16,351,104		$	16,514,011		$	16,595,901

Total Liabilities	$	18,207,831		$	18,502,331		$	20,387,444		$	22,270,458

Stockholder Equity
Common Stock at Par Value	$	902,463		$	902,463		$	902,463		$	902,463
Capital in Excess of Par		12,530,801			12,530,801			12,530,801			12,530,801
Retained Earnings		75,160,199			75,160,199			75,160,199			75,160,199
Treasury Stock		(12,550,979	)		(12,550,979	)		(12,550,979	)		(12,550,979	)
Current Year Earnings		(23,443,314	)		(23,833,978	)		(24,949,674	)		(29,814,129	)

Total Equity	$	52,599,170		$	52,208,506		$	51,092,810		$	46,228,355

Total Liabilities & Stockholder Equity	$	70,807,001		$	70,710,837		$	71,480,253		$	68,498,813

[a]	The Debtor operates on a Fiscal Month basis, with Fiscal September ending on October 1, 2006; Fiscal October ending on October 29, 2006; Fiscal November ending on December 3, 2006

[b]

Versus its September Monthly Operating Report, the Debtor has adjusted relevant account balances as of the Petition date and as of its Fiscal September 2006 to correct Accounts Payable amounts in both the Balance Sheet and in Exhibit D. An adjustment has also been made to an August consolidation entry to write off Goodwill and Deferred Tax Assets/Liabilities by The Rowe Companies during its consolidation process.

[c]

At any given date, the Liabilities Subject to Compromise balance may include pre-petition amounts authorized by the Court to be paid by the Debtors at its discretion (i.e. employee and customer obligations). Accordingly, the account balance may fluctuate during the course of the Case as these approved disbursements are made. The Debtor maintains a breakdown of the various line items included in this amount.

[d]	In November 2006, the Company reclassified assets related to its closed Missouri operations to Assets Held for Sale; additionally, the Company recorded a reserve to reflect costs associated with the shutdown of its Missouri operations.

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ROWE COMPANIES 8-K