Tandem Computers Inc has reported second quarter net profits up 132.2% at $25.8m on sales down 6.5% at $484.1m. Mid-term net rose 77.1% to $50.7m after a gain of $23m from sale of subsidiaries, against a period that included a $12.6m gain from cumulative effect of an accounting change, on sales off 4.2% at $959.7m. Net per share rose 130% at $0.23 in the quarter, 80% to $0.45 in the half.