21.   It will be the second quarter in a row that profits have declined, also the first time that has occurred since the last recession.

22.   Its profits have declined from the year-earlier period in seven of the last nine quarters.

23.   Its profits declined from the year-earlier period in six of the last eight quarters.

24.   Lehman Brothers Holdings Inc., Bear, Stearns Cos. and Goldman Sachs Group LP said trading profit declined in the quarter.

25.   Likewise at Coca Cola Co., where securities analysts yesterday forecast profits would decline in the fourth quarter and next year.

26.   Net profits could decline, though, because the cost of fertilizer and other supplies is climbing.

27.   Now, because the company expects to conclude fewer long-term contracts, it also expects profits to decline.

28.   Oil drilling companies fell on speculation that profits may decline.

29.   Opel said in June that profit could decline for the second year.

30.   Operating profit will decline, Leroy said, though he declined to give an estimate.