GENOVA INC <GNVA> 1ST QTR DEC 27 NET Oper shr profit four cts vs loss four cts Oper net profit 151,448 vs loss 170,709 Sales 11.5 mln vs 9,581,406 NOTE: Prior year net includes 123,650 dlr tax credit but excludes 52,409 dlr gain on early debt retirement.