Exhibit 2 Pro-forma Income Statement, 2007 and 2008 for reel mower units if no change in Inventory Accounting Beginning Inventory Purchases, Quarter 1 Purchases, Quarter 2 Purchases, Quarter 3 Purchases, Quarter 4 Available for Sale Less Sales Ending Inventory Units 15,000 10,000 10,000 10,000 10,000 55,000 40,000 15,000 2007 (LIFO) Per Unit 1,000 1,100 1,200 1,300 Cost ($'000) 13,500 10,000 11 ,ooo 12,000 13,000 59,500 46,000 13,500 Units 15,000 10,000 10,000 10,000 10,000 55,000 40,000 15,000 2008 (LIFO) Per Unit 1,400 1,500 1,600 1,700 Cost ($'000) 13,500 14,000 15,000 16,000 17,000 75,500