ART'S-WAY MANUFACTURING CO <ARTW> 3RD QTR NET
Shr profit 58 cts vs loss 11 cts
    Net profit 726,000 vs loss 145,000
    Sales 4,958,000 vs 2,783,000
    Nine Mths
    Shr profit 1.08 dlrs vs loss 80 cts
    Net profit 1,359,000 vs loss 1,013,000
    Sales 12.6 mln vs 7,145,000
    NOTE: Fiscal 1987 net profit includes tax credits of
372,000 dlrs in the quarter and 643,000 dlrs in the nine
months.
    Periods end February 28, 1987 and 1986, respectively.
    Art's-Way Manufacturing Co Inc is full name of company.
 Reuter
