SEM released a fresh copy S-8 registration statement and it shows that the EPS for Q1 and Q2 of this year, was $.47 versus $.03 for the same 2 quarters in 2008.

If they lost 1 cent in all of 2008 according to your linked document and they made 3 cents for the first half of 2008, that means they lost 4 cents for the LAST half of 2008. The last half of 2008 (-4 cents) and first half of 2009 (+47 cents) gives 43 cents EPS.

There is probably some 1/2 cent rounding errors that account for the difference between 43 cent rough calculation above and 40 cents from Yahoo.