GREENVILLE, S.C. — Delta Woodside Inc. reported a loss of $32 million in the second quarter ended Jan. 2, slammed by a $33 million provision for a lawsuit and $12.7 million in restructuring charges.

Of the $33 million settlement reserve, $29.1 million reflects the award an Alabama jury granted in November to a former Duck Head sales representative and two of his associates on their claims against commissions paid. The jury’s award included $2.6 million for contractual compensatory damages, $7 million for mental anguish and $19.5 million as punitive damages.

Delta Woodside said it is seeking to reverse or reduce the jury award, and part of the reserve includes expected costs of the appeal process.

In addition, the company took the restructuring charge “in light of current market conditions and the performance of its various operating units.”

The net loss in the second quarter compares with earnings of $6.1 million, or 23 cents, a year earlier. Sales in the latest quarter slumped 8.2 percent to $149.3 million from $162.7 million.

For the six months, Delta Woodside lost $30.2 million after the charges compared with a profit of $12.5 million, or 47 cents a share, a year earlier. Sales slid 6.3 percent to $295.8 million from $315.6 million.

Delta Woodside’s backlog as of Jan. 1 stood at $139.6 million, down 32 percent from the year-ago backlog of $203.9 million.

Delta makes finished woven and knit fabrics, a line of knit and woven apparel line under the Duck Head brand, and Nautilus exercise equipment.