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November 1, 2005 9:15 AM, EST

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pecialty truck maker Oshkosh Truck Corp. Tuesday reported it earned $42.8 million or 58 cents a share for its fourth fiscal quarter ended Sept. 30, compared with $30 million or 42 cents a year ago.

The per-share amounts reflected a two-for-one stock split that took effect on Aug. 26, Oshkosh said.

Sales rose 26.5% to $823.7 million, the company said in a statement. Operating income rose 49.6% to $74 million.

For the fiscal year ended Sept. 30, Oshkosh earned $160.2 million or $2.18 a share, up from $112.8 million or $1.57 a share a year earlier. Sales rose to $2.96 billion from $2.26 billion a year earlier.

The company also reaffirmed its projection of fiscal 2006 earnings per share at $2.40 to $2.50.