The filing shows net income off 48% to $11.4 million against $22.1 million for the six months ended Jun. 30 as sales improved 2% to $495.4 million compared to $486.6 million.

Comprehensive net income attributable to owners of the company fell 68% to $145,310,000 in the first nine months from $449,137,000 as revenues grew 6% to $7,151,884,000 from $6,718,014,000.

Pon, a diversified Dutch company that owns a number of bike brands including Santa Cruz, Derby Cycle and Cervélo, seeks to expand its stake in Accell from 5.1% currently to 20%, and is making a partial tender offer at €19.00 per share, a 25% premium over the recent trading price.

Comprehensive net loss at the Japanese retailer was ¥382 million ($3.4 mm) against a profit of ¥829 million last year in the fiscal first quarter ended Sep. 30 as revenues slipped 3% to ¥54,261 million ($486.6 mm) from ¥55,853 million.

The Big a filed a motion with the USPTO’s Trademark Trial and Appeal Board opposing The Ohio State University’s registration of a three stripe mark with two black outer stripes and a wider, red center stripe.

The Varsity Brands-owned team juggernaut acquired Grand Junction, CO-based Mountain Mesa Sports, which does business as B&H Sports servicing the Western Slope region of Colorado.