IRWIN MAGNETIC SYSTEMS INC &lt;IRWN> 1ST QTR NET
  Period ended Sept 27
      Shr nine cts vs 24 cts
      Net 474,000 vs 880,000
      Sales 11.2 mln vs 11.8 mln
      Avg shrs 5,369,555 vs 3,654,986
      Note: 1986 figures include tax credits of 113,000 dlrs or
  three cts a share.
  

