Iomega Corp. reported an operating profit of $200,000 and net profit of $2.5 million or 16 cents per share for its third fiscal quarter ended Oct.

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2. The results include a tax benefit of $1.4 million or 9 cents per share. In the same period last year, Iomega reported an operating loss of $500,000 and net income after taxes of $300,000 or 0.02 cent per share.For the first nine months of the fiscal year, Iomega reported sales of $102.9 million, an operating loss of $3.1 million, and a net loss after taxes of $3.2 million, or 21 cents per share, compared to sales of $109.6 million, an operating loss of $1.3 million, and net income after taxes and accounting change of $2.5 million, or 16 cents per share for the first nine months of 1993.

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