TheTokyo-listed company reported a loss of JPY 1.25bn ($13.75m) in the threequarters to 31 December compared to a JPY 2.9bn profit in the same period ayear earlier.
Performanceimproved during the last quarter as Sasebo reported a JPY 2bn loss during the firstsix months.
Revenue fellby nearly half to JPY 28bn from JPY 51bn.
Sasebo ispredicting a JPY 3.3bn full year loss on revenue of JPY 40bn.