Oxford Industries, Inc (NYSE: OXM ) has announced financial results for the second quarter and six months ended December 1, 2000. Consolidated net sales for the second quarter decreased 11.4 per cent to $194.9m from $219.9m last year. Second quarter net earnings declined $4.2m to $2.7m from $6.9m in the prior year. Diluted earnings per share declined 59.1per cent to $0.36 from $0.88 in the second quarter last year, slightly ahead of the company's revised guidance.