BURNUP AND SIMS INC <BSIM> 3RD QTR JAN 31 NET Shr profit five cts vs loss 40 cts Net profit 669,000 vs loss 4,256,000 Revs 46.1 mln vs 43.8 mln Avg shrs 13.9 mln vs 10.5 mln Nine mths Shr profit 42 cts vs loss 23 cts Net profit 5,529,000 vs loss 2,219,000 Revs 152.2 mln vs 139.6 mln Avg shrs 13.3 mln vs 9,489,000 NOTE: Current year net both periods includes 1,800,000 dlr gain from sale of property.