I'm not Ngaire, and can't answer for sure, but it is very rare that private, family owned corporations such as the one that owns Regent ever make their financial information public.
Further, it would be almost impossible to assess this information relative to smoking policy, even if we could get it. People will cancel and refuse to book because of it. Others might book BECAUSE of it. If the net result were a decrease in bookings for '08, it would be difficult to know whether the decrease were due to the smoking policy, the down-turn in some segments of our economy, Regents ever-rising fares, other reasons, or all of the above.
Starting to sound like a broken record, but I still do wish that Regent had instead established designated smoking suites in designated smoking parts of the ship, and banned smoking in all public areas and balconies. Better, I think, for smokers and us non-smokers too.