Leading designer and distributor of licensed motorsports merchandise, Action Performance Companies Inc, on Monday reported record second quarter and six month sales and earnings. The Arizona-based company said second quarter income before extraordinary items rose to $11.2 million, or 60 cents per share, from $2.6m, or 16 cents per share, a year ago. Income in the second quarter of 2001 was reduced by goodwill amortisation of $0.9m, or five cents per share.