COMTECH INC <CMTL> 2ND QTR JAN 31 NET Oper shr profit one ct vs profit two cts Oper net profit 63,000 vs profit 84,000 Sales 5,009,000 vs 4,042,000 1st half Oper shr profit two cts vs loss 17 cts Oper net profit 87,000 vs loss 794,000 Sales 9,838,000 vs 7,368,000 Backlog 17.8 mln vs 11.4 mln NOTE: Current year net excludes tax credits of 32,000 dlrs in quarter and 45,000 dlrs in half.