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Vehicle, residential and office seating supplier Flexsteel Industries Inc. reports its earnings declined 20% and its sales were down 2% during the three months ended Sept. 30.

The company earned $1.9 million on sales of $66.6 million during the July-through-September period, the first quarter of its fiscal year 2001.

Flexsteel’s vehicle seating sales declined 27%, or $6.4 million, during its first fiscal quarter.