21.   Declining Keebler sales combined with increased, and unrecoverable, raw material and packaging costs is keeping United Biscuits from giving investors maximum value, United Biscuits said.

22.   Declining sales of furniture, lumber, metals, machinery and farm products accounted for most of the overall drop in sales during the month.

23.   Even so, Nomura Research Institute beverage analyst Masaaki Yamaguchi still recommends soft drink makers in the face of declining sales.

24.   Fontenot joined WestPoint Stevens in January to replace veteran Tom Ward, who took an unexpected early retirement in December amid declining sales and profits.

25.   GM is converting two of its car assembly plants into truck plants and is trying to reshape its luxury division in the face of declining sales.

26.   Hassan said he was determined to reverse the declining sales and profit.

27.   Higher rates are also more bad news for Singapore real estate developers, already hurting from falling prices and declining sales.

28.   Higher sales of telecommunications equipment will likely offset declining sales of semiconductors, allowing the company to meet its profit forecast, the Nihon Keizai newspaper said.

29.   Honda has eliminated three shifts on its automobile assembly lines because of declining sales in Japan and a shift of manufacturing to the United States.

30.   Hydron blamed the sales decrease on declining sales via QVC.