The company said, "In response to student demand levels, Kaplan has formulated and implemented restructuring plans at its various businesses, with the objective of establishing lower cost levels in future periods." Across all businesses, restructuring costs totaled $4.0M in Q3. In conjunction with completing these restructuring plans at Kaplan Higher Education and Kaplan International, Kaplan currently plans to incur approximately $5.0M in additional restructuring costs for the remainder of 2013. Kaplan may also incur additional restructuring charges in 2013 as Kaplan management continues to evaluate its cost structure, the company noted. Total students at September 30 were 65,158, down 11% compared to prior year, but up 5% compared to June 30. Excluding campuses closed or planned for closure, total students at September 30 were down 7% compared to prior year, but up 5% compared to June 30.