Children's clothing company Carter's Inc has enjoyed a second quarter sales increase of 28 per cent to $212.1 million, up on $165.8m for the same period last year.

The Atlanta-based company also saw net income rise to $12.7m for the period, compared to $10.6m posted in the third quarter of 2002.

The firm is now predicting a total net income of $21m for fiscal 2003, including a net charges of $7.2m for its initial public offering in October and $2.5m for closing manufacturing plants.