Wabash National Corp., Lafayette, Ind., announced results for the three and nine month periods ended Sept. 30, 2004.

Net sales for the quarter were $277 million compared to $215 million for the same period last year. Net income for the quarter was $20 million or $0.62 per share, compared to a loss of $30 million or $1.16 per share for the same period last year.
For the nine months ended Sept. 30, 2004, net sales were $754 million compared to $668 million for 2003. Net income for the first nine months of 2004 totaled $45 million or $1.42 per share, compared to a net loss of $55 million or $2.19 per share last year.

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