Footwear and accessories retailer for young women, Bakers Footwear Group, Inc., has posted a net loss for the thirteen and twenty-six weeks ended July 29.

For the second quarter, net sales increased 4.3%, to $47.2 million from $45.3 million in the second quarter 2005. Net loss was $1 million compared with net income of $1.2 million in 2005. The company attributes the decline in income to challenging sandal sales.

Gross profit in the second quarter was $13.5 million, or 28.6% of net sales, compared with $15 million, or 33.1% of net sales, in the second quarter of fiscal 2005.

For the first half of fiscal 2006, net sales increased 7.5% to $97 million from $90.2 million for the prior year period. Net loss was $0.4 million compared with net income of $3.1 million in the second half of 2005. Gross profit in the first half of fiscal 2006 was $29.8 million, or 30.7% of net sales, compared with $30.4 million, or 33.7% of net sales, in the first half of fiscal 2005.