Hello, I need help with the following accounting problem!

Calculate the sustainable earnings of Entrust, Inc., for each of the three years.

Entrust, Inc., is a global provider of security software; it operates in one business segment involving the design, production, and sale of software products for securing digital identities and information. The consolidated statements of operations for a three-year period (all values in thousands) follows. On January 1, Year 1, the Entrust common shares traded at $10.40 per share; by year end Year 3, the shares traded at $3.80 per share. The company's cash flow from operations was $(27,411), $(20,908), and $9,606, for Year 1, Year 2, and Year 3, respectively.

ENTRUST, INC. Consolidated Statements of Operations Year Ended December 31 (% thousands) b (T ] Year 1 Revenues Product $31,495 333,174 %486,834 Services and maintenance 61,662 56,920 58,013 Total revenues 93,157 90,094 | 104,947 Cost of Revenues Product $4,329| %5521 % 5,461 Services and maintenance 29,105 29,825 32,073 Amertization of purchased product rights 3584 568 1,136 Total cost of revenues 33,818 35914 38,670 (Gross profit 558,339 54,180 66,277 Operating expenses Sales and marketing 26,322 | 34985 44128 Research and development 17,266 22,566 24,151 zeneral and administrative 12,569 13,143 14,840 Impairment of purchased product rights 1,314 (1.169) Restructuring charges and adjustments 13,973 (1.259) Total operating expenses 56,157 35,981 80,691 Income (loss) from operations 3,182 | (31.801) (14.414) Other income (expense) Interest income 1.281 1,680 3,346 Foreign exchange gain (loss) 429 (431) {72) Loss from equity investments (1.291) (F83) (782) Realized loss on investments (2,780) (400) Write-down of long-term strategic investments (2,7800 | (1.238) Total other income (expense) 419 (5,094) 254 Income (loss) before income taxes and minority interest . 3,601 (36,855) (13,580) Moncontrolling interest in subsidiary 4 Income {loss) before income taxes 3,605 | (36,895) (13,560) Provision for income taxes 1,406 443 1,098 Met income (loss) % 2,199 | $(37.338) $(14.658)