31.   All their suppliers are reporting strong profits.

32.   AK Steel Holding Corp. and Inland Steel Industries Inc. reported lower profits last week.

33.   All five expect to report profits for the half-year.

34.   Brierley Investments Ltd. reported profit little changed from a year earlier, as higher investment profits were offset by lower trading income.

35.   Both trends had been apparent in December, when the company reported profits and saw its stock price fall several dollars.

36.   But although Energy Services publicly reported profits until Enron collapsed, it continued to lose money last year because of the overhang of the unprofitable contracts, employees said.

37.   But in its earnings release, the company made a point of reporting its profits with and without Chase Capital Partners.

38.   But Wednesday the small stepchild reported record profits, both for its fourth quarter and its fiscal year.

39.   By making its assumptions more optimistic, the division could report higher profits.

40.   Chemical Bank also reported strong profits.