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Baby Superstore Details Cash Overstatement: Baby Superstore Inc. said the overstatement of its cash balances for the fiscal year ended Jan. 31 could reduce earnings for the year by about $2.5 million. But the company said the overstatements will not affect its 1996 expansion plans or its operations in general. The Duncan, S.C.-based retailer said the maximum total of the shortfall was about $3.9 million, resulting in a maximum reduction in net income of $2.5 million. The company earned $7.1 million in fiscal 1995.