Premier Laser Systems Inc.: The Irvine medical laser company incurred a net loss of $381,087, or 16 cents a share, for its third quarter, which included an extraordinary gain of $381,730 from the elimination of debt. That compares with a net loss of $1.1 million, or 90 cents a share, for the corresponding period in 1993. Sales for the quarter ended Dec. 31 rose slightly to $459,267 from $457,479. The net loss for the first three quarters of the fiscal year was $2 million, or 97 cents a share, compared with a net loss of $2.1 million, or $1.86 a share, for the comparable nine months of the prior fiscal year. Sales declined to $1.2 million from $1.5 million.