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 Cummins Engine Co., Columbus, Ind., 
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hurt by a drop in engine orders from heavy-truck makers,
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 reported a third-quarter loss of $39.7 million, or $4.12 a share, on essentially flat sales of $807.6 million.
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 In the year-earlier period, the maker of diesel engines and parts had a narrower deficit of $17.6 million, or $1.84 a share, with sales of $808.3 million.
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 A spokeswoman said 
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shipments of truck engines, 
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which provide a higher margin than most of the company's other products,
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 declined 16% from a year earlier.
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 Although Cummins's stock stumbled last month 
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after the company projected a substantial third-period loss, 
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the stock also fell $1.125 in composite New York Stock Exchange trading yesterday, to $51.75.
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 It traded as high as $64 a month ago, before the loss projection.
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 For the nine months, the latest loss trimmed net income to $3.6 million, 
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which after payment of preferred dividends represented a 31-cent loss a common share.
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 The year-before loss was $8.4 million, or $1.36 a common share.
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