HARNISCHFEGER INDUSTRIES INC <HPH> 2ND QTR NET April 30 end Oper shr 20 cts vs 19 cts Oper net 4,625,000 vs 6,781,000 Sales 250.2 mln vs 150.9 mln Orders 351.5 mln vs 122.5 mln 1st half Oper shr 29 cts vs 26 cts Oper net 7,453,000 vs 12.0 mln Sales 441.1 mln vs 255.6 mln Orders 576.6 mln vs 221.1 mln Backlog 848.3 mln vs 459.2 mln NOTE: Prior year net excludes losses from discontinued operations of 32.9 mln dlrs in quarter and 35.7 mln dlrs in half. Net excludes tax credit 2,540,000 dlrs vs credit reversal 2,300,000 dlrs in quarter, credit 5,500,000 dlrs vs nil half. Results include Syscom Corp from December 30, 1986 purchase and Beloit Corp from March 31, 1986 purchase. Orders exclude 253.6 mln dlrs acquired with Syscon acquisition. Backlog at January 31 747 mln dlrs. Average shares 21.5 mln vs 13.3 mln in quarter and 18.9 mln vs 13.3 mln in half. Income tax provisions 2,200,000 dlrs vs 3,450,000 dlrs in quarter and 6,200,000 dlrs vs 7,225,000 dlrs in half. Current quarter tax rate of 27.5 pct benefited from Wisconsin Department of Revenue Decision, the company said.