ART'S-WAY MANUFACTURING CO <ARTW> 3RD QTR NET Shr profit 58 cts vs loss 11 cts Net profit 726,000 vs loss 145,000 Sales 4,958,000 vs 2,783,000 Nine Mths Shr profit 1.08 dlrs vs loss 80 cts Net profit 1,359,000 vs loss 1,013,000 Sales 12.6 mln vs 7,145,000 NOTE: Fiscal 1987 net profit includes tax credits of 372,000 dlrs in the quarter and 643,000 dlrs in the nine months. Periods end February 28, 1987 and 1986, respectively. Art's-Way Manufacturing Co Inc is full name of company.