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Giga-tronics (GIGA) reported a loss of $1.1 million, or 24 cents a share, for the second quarter ended Sept. 24, compared with a profit of $24,000, or a penny a share, a year ago. Revenue for the quarter declined to $3.6 million from $5.4 million last year. The producer of microwave devices said it experienced a significant decline in military-related orders and delivery systems. The stock plunged $2.16, or 43.8%, to $2.77 in after-hours trading.

Deckers Outdoor's (DECK) third-quarter earnings rose to $8.2 million, or 63 cents a share, from $5.8 million, or 46 cents a share, a year ago. Revenue rose to $69.2 million from $55.8 million last year. Analysts expected earnings of 59 cents a share on revenue of $69.5 million. For the fourth quarter, the company lowered its earnings estimate to 60 cents to 64 cents a share, with revenue of $72 million to $75 million. This is below Wall Street's forecast of 83 cents a share on revenue of $80.56 million. For fiscal 2005, the company expects to earn $2.13 to $2.17 a share, below analysts' projection of $2.33. The company sees 2005 revenue of $246 million to $249 million, vs. analysts' mean estimate of $254.6 million. The stock was down $3.56, or 16.8%, to $17.68.

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