Oneida Ltd. recently announced financial results for the third quarter and nine months ended October 25, 2003. Sales for the third quarter were $117 million, compared to sales of $127 million in the third quarter of the previous fiscal year that ended January 2003. Including charges related to plant closings and including a deferred tax asset valuation allowance, Oneida reported a third quarter net loss of $74.8 million, equal to a loss of $4.50 per share, compared to year-ago net income of $1.6 million. Before the charges and the allowance, Oneida reported a third quarter loss of $ 0.13 per share, compared to year-ago third quarter earnings of $ 0.09 per share.

Additional details are available at http://www.oneida.com .