Abbott India Ltd has registered net profit of Rs 23.10 crore during the second quarter ended May 2004 as against Rs 23.19 crore in the corresponding period of last year. Lower other income and higher expenditure put pressure on bottomline. The net sales went up by 14.4 per cent to Rs 102.21 crore from Rs 89.33 crore. Other income declined to Rs 10.55 crore from Rs 12.11 crore.

The operating profit before interest, depreciation and taxation improved marginally to Rs 32.90 crore from Rs 31.34 crore. The earning per share (EPS) worked out to Rs 15.1 as compared to Rs 15.2.