BURNUP AND SIMS INC &lt;BSIM> 3RD QTR JAN 31 NET

  Shr profit five cts vs loss 40 cts
      Net profit 669,000 vs loss 4,256,000
      Revs 46.1 mln vs 43.8 mln
      Avg shrs 13.9 mln vs 10.5 mln
      Nine mths
      Shr profit 42 cts vs loss 23 cts
      Net profit 5,529,000 vs loss 2,219,000
      Revs 152.2 mln vs 139.6 mln
      Avg shrs 13.3 mln vs 9,489,000
      NOTE: Current year net both periods includes 1,800,000 dlr
  gain from sale of property.
  

