Rockford Industries Inc.: The Santa Ana specialty...

Rockford Industries Inc.: The Santa Ana specialty finance company posted net income of $641,000, or 15 cents a share, for the second quarter, down 15% from the $754,000, or 17 cents a share, recorded a year ago. Revenue dropped to $4.5 million from $24.1 million. The company said the decline was due to an accounting change. First-half net income rose 7% to $1.5 million, or 34 cents a share, from $1.4 million, or 32 cents a share, for the first six months of 1996. Revenue fell to $9.1 million from $46.7 million.