Beatrice Cos., the food giant, said that...

Beatrice Cos., the food giant, said that costs related to its purchase of Esmark Inc. last year continued to erode earnings and that its first-quarter income fell 20% to $58 million from the same period in 1984. The corporation’s revenues, boosted by its acquisition of Esmark, increased 39% to $3.1 billion in the period ended May 31, the first quarter of its fiscal year.

National Semiconductor reported that it sustained a net loss of $2.7 million in its fiscal fourth quarter ended May 31. Revenues for the quarter declined to $428.6 million from last year’s $470.8 million. The company had profits of $24.4 million for the like 1984 quarter. “Our fourth quarter results in our semiconductor division were negatively impacted by reduced demand and intense price pressure, resulting in lower sales,” said Charles E. Sporck, the firm’s president.

Beverly Hills-based American Medical International reported an 18% increase its third-quarter profits over the like 1984 periods. The quarter ended May 31.Gross revenues for the quarter ended May 31 advanced 13%.

For detailed data and results of other companies, please see accompanying tables.