* Q2 EBIT 24 mln eur in line with Reuters poll avg
* Q2 sales 324 mln eur vs Reuters poll avg 326 mln eur
* Sales seen slightly down, EBIT up for 2013/14 (Adds details, background)
VIENNA, Dec 10 Austrian lighting group Zumtobel said on Tuesday second-quarter adjusted earnings before interest and tax (EBIT) rose 25 percent thanks to extensive restructuring.
Adjusted EBIT for the three months to end-October was 24 million euros ($33 million), in line with expectations, while sales fell 2 percent to 324 million euros as LED growth only partially compensated for a decline in traditional lighting.
Industry incumbents such as Zumtobel and Germany's Osram , which is also undertaking a sweeping restructuring programme, are trying to fight off a strong challenge from new competitors such as Samsung and Japan's Toyoda Gosei .
Zumtobel said it expected a slight decline in full-year revenues but an improvement in EBIT as cost-reduction measures took effect, although it continued to suffer from weakness in the commercial construction sector.
"At the present time only a vague forecast for the full 2013/14 year can be issued because of the ongoing tense economic environment and continued limited visibility," new Chief Executive Ulrich Schumacher said in a statement.
Revenues in the group's lighting segment fell 3 percent in the quarter, while in its components segment, which makes lighting management systems and LED (light-emitting diode) modules, revenues fell 2 percent.
($1 = 0.7289 euros) (Reporting by Georgina Prodhan; Editing by John Stonestreet and Mark Potter)
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