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Also. . .

July 31, 1998

* Santa Barbara-based Big Dog Holdings Inc. reported second-quarter net income of $327,000, or 3 cents per diluted share, on revenue of $22.4 million, compared with $228,000, or 2 cents, on revenue or $18.9 million.

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* Los Angeles-based Koo Koo Roo Inc. reported a second-quarter net loss of $960,000, or 2 cents a share, compared with a net loss of $4.3 million, or 22 cents, in the year-ago period that included a loss from discontinued operations. The restaurant company posted revenue $22.7 million vs. $15.9 million a year ago.

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