B. F. Goodrich Co. said that despite...

B. F. Goodrich Co. said that despite a sharp drop in sales due to the restructuring of its tire division, it had a small second-quarter profit, compared to a large loss in the comparable 1985 quarter. The company said earnings totaled $23.8 million, compared to a loss of $352.5 million in the year-ago quarter. Last year’s results included a $365-million provision to cover corporate restructuring. The company said the tire business nearly matched its second-quarter 1985 operating income level despite a 19% drop in sales resulting from the sale of its retail store operations and its departure from the farm, off-road and heavy-duty radial truck tire businesses.