DVI Health Services Corp., an Irvine company that leases medical equipment and operates imaging centers, reported a 61% decline in profit for its latest fiscal quarter. Earnings for the second quarter ended Dec. 31 came to $237,000, or 4 cents a share, contrasted with $606,000, or 12 cents a share, for the same period a year earlier. The company attributed the drop to a change in leasing arrangements and a decline in operating revenue from imaging centers it owns. Revenue for the quarter was down 14% to $5.1 million from $5.9 million. For the first half of its fiscal year, DVI reported profit of $1.1 million, or 17 cents a share, on revenue of $15.3 million. For the same period a year earlier, the company earned $1.1 million, or 21 cents a share, on revenue of $11.7 million.