&lt;BASTIAN INDUSTRIES INC> 2ND QTR JAN 31 LOSS

  Net loss 1,321,000 vs loss 1,397,000
      Sales 31.1 mln vs 29.2 mln
      1st half
      Net loss 94,000 vs loss 1,745,000
      Sales 63.0 mln vs 61.9 mln
      NOTE: Company recently went private.
      Latest quarter net includes 24,000 dlr tax credit.
      Current half net includes gain 2,041,000 dlrs pretax from
  termination of pension plan.
  

