Elizabeth Arden’s second quarter net income declined 22%, but excluding restructuring charges, its per-share earnings of 92 cents trumped analysts’ consensus target by 10 cents per share. Net sales increased 18.8% to $410.8 million for the three months ended December 31, 2006 from $345.9 million in the comparable period of the prior year, while net income for the three months ended December 31, 2006 was $26.2 million. Net income for the six months ended December 31, 2006 were at $26.2 million. ...