Apparel, handbags and accessory manufacturer Jaclyn Inc today said net sales for the second quarter ended 31 December 2001 were $15.65m compared to $23.36m for last year's second quarter. The company reported a net loss of $116,000, or $.04 per share, for the second quarter. This compares to net earnings of $162,000, or $.06 per share for the same period in 2000.