* Lockheed Martin Corp. reported a loss...

* Lockheed Martin Corp. reported a loss for the second quarter Tuesday but said earnings rose 19%, excluding $525 million in merger-related expenses and other special items.

Lockheed Martin, the nation’s largest defense contractor, said the results were “consistent” with the company’s plan for the rest of the year since it was formed in March by the $10-billion merger of Lockheed Corp. and Martin Marietta Corp.

The Bethesda, Md.-based company said it had a net loss of $53 million, or 36 cents a share, in the quarter, compared to income of $259 million, or $1.19 a share, in the 1994 period. Year-ago results were restated to reflect the merger.

Excluding the previously announced charge of $525 million and other items, earnings for the quarter rose 19%, to $273 million from $229 million. Fully diluted earnings per share rose to $1.22 from $1.05.

The results excluding the charge were about in line with Wall Street expectations. Analysts had expected the company to earn $1.21 a share without the charge, according to First Call, which tracks earnings estimates.