Athletic shoes, apparel and accessories and outdoor equipment retailer Big 5 Sporting Goods Corporation has posted its financial results for the second quarter ended July 2.

Net sales increased $13.7 million, or 6.9%, to $211.8 million from net sales of $198.1 million for the second quarter of 2005. Same store sales increased 2.9% for the second quarter, representing the company's 42nd consecutive quarter of positive same store sales comparisons.

Net income for the second quarter increased to $7.4 million from $6.1 million for the second quarter of fiscal 2005.

For the twenty-six week period ended July 2, net sales increased by $30.8 million, or 7.9%, to $419 million from net sales of $388.2 million in the same period last year. Same store sales increased 4.1% in the first 26 weeks versus the same period last year. Net income was $13.4 million compared with $12.6 million in the same period last year.

The company opened three new stores during the second quarter, bringing its store count at the end of the second quarter to 329 stores. A further five stores are expected to open during the third quarter.