Daniel Green Company (Nasdaq: DAGR) has reported net sales for the first quarter of 2001 of around $10.9 million compared to $1.1 million in the corresponding quarter last year. The pro forma net sales for last year including the Penobscot and LB Evans acquisition stub was $7.7 million. Comparable combined company sales for the first quarter resulted in a 41.5 per cent increase over last year.