VERNON, Calif. - Smart & Final here reported increased sales and earnings for the second quarter ended June 19. income of $7.7 million, compared with a loss of $5.9 million a year ago, when the adoption of new accounting standards in the first quarter resulted in a nonrecurring, noncash net charge of $12.9 million. Excluding the 1993 charge, net income for this year's first half rose 11.8%. Sales for the quarter rose 9.8% to 216.8 million. Same-store sales increased 4.9% for the ...

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