COMTECH INC &lt;CMTL> 2ND QTR JAN 31 NET

  Oper shr profit one ct vs profit two cts
      Oper net profit 63,000 vs profit 84,000
      Sales 5,009,000 vs 4,042,000
      1st half
      Oper shr profit two cts vs loss 17 cts
      Oper net profit 87,000 vs loss 794,000
      Sales 9,838,000 vs 7,368,000
      Backlog 17.8 mln vs 11.4 mln
      NOTE: Current year net excludes tax credits of 32,000 dlrs
  in quarter and 45,000 dlrs in half.
  

