VERTEX INDUSTRIES INC &lt;VETX> 2ND QTR JAN 31 NET

  Oper shr loss three cts vs loss four cts
      Oper loss 40,870 vs loss 39,827
      Revs 584,855 vs 727,432
      Six mths
      Oper shr loss two cts vs loss two cts
      Oper loss 24,311 vs loss 26,947
      Revs 1,246,992 vs 1,497,251
      NOTE: Current periods exclude net gain of 150,865 dlrs from
  termination of retirement plan for salaried employees. Also
  excludes gain of 83,100 dlrs from in current qtr and gain
  90,400 dlrs in six mths from benefit of tax loss carryforwards.
      Company went public in September 1986.
  

