UPDATE 2-American Woodmark shares up on surprise Q4 profit

* Q4 EPS $0.22, excl items, vs est $-0.06/shr

* Q4 sales fell 2 percent

* Shares up as much as 25 pct (Adds details, background, share movement)

June 5 (Reuters) - Kitchen-cabinet maker American Woodmark Corp (AMWD.O) posted a surprise fourth-quarter profit before restructuring charges, helped primarily by lower fuel and wage-related costs and an increase in remodelling sales.

American Woodmark shares rose $4.92, or 25 percent, to $24.51 in early morning trade Friday on Nasdaq.

The company, whose customers include Home Depot (HD.N) and Lowe's Cos Inc (LOW.N), also said it closed down two of its manufacturing facilities and has suspended operations at a third plant during the quarter due to the falling demand.

In March, the company had said it plans to close three of its manufacturing plants, weighed by the continued housing slump, resulting in cutting down of 600 jobs.

The company's fourth-quarter net loss was $2.9 million, or 21 cents a share, compared with earnings of $36,000, or breakeven a share, a year ago.

Excluding restructuring charges, earnings for the quarter ended April 30 were 22 cents a share.

Net sales fell 2 percent to $140.7 million.

Analysts were expecting a loss of 6 cents a shares, before items, on revenue of $122.30 million, according to Reuters Estimates. (Reporting by Dhanya Ann Thoppil in Bangalore; Editing by Jarshad Kakkrakandy, Ratul Ray Chaudhuri)