National RV Holdings Inc. reported a first quarter loss of $1.9 million largely due to sharp declines in sales revenue and unit volume.

The Perris, Calif.-based company’s loss during the first three months of this year compares with a profit of $5.5 million earned during the first quarter of 2000.

The loss occurred because the company established a reserve to pay anticipated warranty claims, inefficient factory operations due to reduced production levels and the need to discount prices in the sluggish market that existed during the first quarter.

National RV’s first quarter sales revenue declined 41% to $62.4 million, according to the company.

Its shipments of gas engine motorhomes declined 54% during the first quarter to 225 units and its shipments of diesel engine motorhomes were down 37% to 241 units.

National RV’s shipments of towables increased 97% in the first quarter to 284 units.