NEW YORK — G-III Apparel Group reported second-quarter earnings slid 6.6 percent to $634,000, or 10 cents a share, from $679,000, or 10 cents, a year ago.

Sales for the maker of leather and fabric outerwear fell 14 percent in the three months to $48.2 million from $55.9 million.

The company attributed the decline in sales to an accounting rule that prohibits classifying as sales, transactions in which the manufacture of the merchandise is financed by the customer. Morris Goldfarb, president and chief executive officer, said that if the firm included the $10.4 million of such sales, net sales for the latest quarter would have been $58.6 million. In the half ended July 31, the company widened its loss to $2.3 million from $1.4 million a year earlier. Sales dropped 16.5 percent to $68.3 million from $81.8 million.

G-III manufactures outerwear and sportswear under its G-III, JL Colebrook, Siena and Siena Studio labels and under private label.

— Fairchild News Service