81.   For non-manufacturers, the first profit increase in five years is forecast.

82.   He also attributed it to the fact that the fund expects a strong profits increase in Esab.

83.   Among other semiconductor makers, Toshiba Corp. seems to have altered its forecast from a profit increase in the year to March to flat performance, the paper said.

84.   Company officials said the profit increase resulted from its streamlining efforts to cut production and personnel costs.

85.   First half profit increases were weighed down by a strengthening Australian dollar.

86.   The profit increase was also the result of an improvement in terms for financing and manufacturer-backed consumer loans, they said.

87.   Kawasaki Heavy Industries Ltd. said its pre-tax earnings almost doubled, while Hitachi Zosen Corp. posted a modest profit increase for the same period.

88.   Managing director Ian Clack said profit increases would be driven by improved consumer business and benefits from under-utilised facilities in Brazil and Asia.