Your $446,138 includes 43,000 of stock options, so you are double counting if you want to throw your $324,000 in. In addition, your $324,000 is from the prior year. This year the amount was only $213,000 of which $63,000 was attributable to PDSG. In addition it states that director fees were cut by 20%, I believe in August 2009, so you cannot assume your starting number of $446,000 in the first place.

Last post on this, unless you decide to skew things again.