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* Jenny Craig Inc., the troubled La Jolla-based weight-loss clinic operator, announced a restructuring plan that includes layoffs and closure of 86 of its U.S. centers. The company also reported a fiscal first-quarter net loss of $3.8 million, or 18 cents per share, contrasted with net income of $2.5 million, or 12 cents, a year ago. The results excluded a charge for reducing excess inventory and legal fees associated with a lease dispute. Revenue fell to $71.5 million from $85.6 million. The restructuring, to be implemented this quarter, includes cutting 15% of its corporate headquarters staff and would result in a pretax charge of $6.4 million. The company didn’t say which centers would be closed. As of September, it owned 633 centers worldwide.

* Guitar Center Inc., the Agoura Hills-based musical instrument retailer, reported third-quarter net income of $3.4 million, or 11 cents per share, compared with $1.7 million, or 6 cents, a year ago. Sales rose to $152.5 million from $118 million. Same-store sales rose 11%.

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