* Q2 EPS 13 cts tops Wall St view by 3 cts
* Sales slip 0.3 pct
(Adds analysts' estimate; changes headline)
NEW YORK, April 30 Sally Beauty Holdings Inc
(SBH.N) reported a higher-than-expected quarterly profit on
Thursday, citing "the recession-resistant nature" of its
Net income for the second quarter ended March 31 nearly
doubled to $24.6 million, or 13 cents per share, from $12.4
million, or 7 cents per share, a year earlier.
Analysts on average were expecting profit of 10 cents a
share, according to Reuters Estimates.
Sales fell 0.3 percent to $641.5 million, hurt by the
stronger U.S. dollar, which reduces the value of overseas
sales. Sales at the company's beauty supply stores open at
least a year rose 2.1 percent.
"As we head into the second half of the fiscal year, we
remain cautiously optimistic as economic conditions remain
challenging," said Chief Executive Gary Winterhalter in a
(Reporting by Martinne Geller, editing by Gerald E. McCormick
and Lisa Von Ahn)