WINCHESTER, Va. (AP) ¿ Kitchen cabinet maker American Woodmark Corp. posted a wider fiscal second-quarter loss Tuesday as sales fell and it recorded costs to close plants and reduce staff.

The Winchester, Va., company said it lost $5.3 million, or 37 cents per share, compared with a loss of $481,000 or 3 cents per share, in the same quarter last year.

Revenue for the quarter ended Oct. 31 was $104.1 million, down 23 percent from $134.9 million.

The results included restructuring charges of $146,000, or 1 cent per share.

Analysts surveyed by Thomson Reuters expected American Woodmark to lose 17 cents per share on revenue of $105.3 million. Analysts typically exclude one-time charges or gains.

American Woodmark had previously announced cost cuts that included shutting two manufacturing plants, suspending operations at another plant and reducing salaried staff. It completed the initiatives in the first quarter of fiscal 2010 and recorded the charges in its second quarter.

A decline in profit margin during the quarter primarily reflected the unfavorable impact of "inefficiencies" in labor and manufacturing overhead costs due to lower sales, the company said. But partly offsetting those factors were lower fuel and material costs and reduced manufacturing overhead costs related to the plant closings.

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