What a difference a year has made for CBS. Last year at this time the company reported a net loss of $26 million for the first quarter. On Tuesday it reported a first-quarter net gain of $202 million. "Every single segment of CBS is performing at extremely high levels," CBS chief Les Moonves said during a conference call with analysts and reporters. Asked what the financial impact on the network would be if it lost its top-rated sitcom, Two and a Half Men , Moonves maintained, "The good news about the CBS schedule is that we are not dependent on a single show on any night of the week." As for whether the show might return with a replacement for fired star Charlie Sheen, Moonves was noncommittal, noting that Warner Bros., which produces Men , "is exploring different ideas on how to do the show. We're waiting on them."