Jacuzzi Brands reported net earnings of $13.7 million for the third quarter ended July 3, vs. net earnings of $5.1 million for the same period in fiscal 2003. This year's third quarter net earnings included $2.0 million (net of tax) of restructuring charges, while fiscal 2003 third quarter net earnings included restructuring charges of $3.2 million (net of tax). Sales for the quarter increased 16.3% to $366.8 million compared with the third quarter of fiscal 2003.

In the bath products group, third quarter sales of $253.9 million were up 16.9% vs. third quarter fiscal 2003 sales. Increased sales of domestic spas and domestic whirlpool baths, reflecting strong performance in both jetted and non-jetted baths, contributed to the higher volume, the company said. The United Kingdom also contributed to the sales increase, mainly due to growth in the home center sector.

Sales in the plumbing products segment rose 17.8% to $86.2 million in the third quarter of fiscal 2004 compared with last year. Sales increased across all product lines. The company attributed a slight rebound in the U.S. commercial and institutional construction market coupled with continued targeted marketing programs as the primary factors driving the quarter-over-quarter sales growth.