ELECTROSOUND GROUP INC <ESG>3RD QTR FEB 28 LOSS Oper shr loss one cts vs loss five cts Oper net loss 15,000 vs loss 79,000 Revs 6,244,000 vs 8,148,000 Avg shrs 1,912,000 vs 1,537,000 Nine mths Oper shr profit 19 cts vs profit 22 cts Oper net profit 347,000 vs profit 341,000 Revs 22.6 mln vs 28.5 mln Avg shrs 1,840,000 vs 1,537,000 Note: Oper excludes tax losses of 13,000 vs 85,000 for qtr and tax credits of 258,000 vs 235,000 for nine mths.