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O.C. EARNINGS

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Sims Communications Inc.: The Irvine company, which provides transaction processing services for retailers and others, posted a net loss of $1.4 million, or 15 cents a share, for the second fiscal quarter ended Dec. 31, compared with a year-earlier net loss of $1.9 million, or 32 cents a share. Revenue more than doubled to $394,561 from $189,679.

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