Cavco Industries announced financial results Friday for the third quarter and first nine months of its fiscal year 2011 ended December 31, 2010.    Net sales for the third quarter of fiscal 2011 totaled $39,612,000, up 9 percent from $36,369,000 for the third quarter of fiscal year 2010.  Net income attributable to Cavco stockholders for the fiscal 2011 third quarter was $24,000 compared to a net loss of $1,030,000 reported in the same quarter one year ago.  Net income per share based on basic and diluted weighted average shares outstanding was four-tenths of one cent, versus basic and diluted net loss per share of $0.16 last year.  For the first nine months of fiscal 2011, net sales increased 68 percent to $133,005,000 from $79,341,000 for the first nine months of fiscal 2010.  The prior year period includes the financial results of Fleetwood Homes since August 17, 2009, the date of acquisition, as previously disclosed.  Net income attributable to Cavco stockholders for the first nine months of fiscal 2011 was $1,222,000 compared to a net loss of $2,642,000 last year.  For the nine months ended December 31, 2010, net income per share based on basic and diluted weighted average shares outstanding was $0.19 and  $0.18, respectively, versus basic and diluted net loss per share of $0.41 for the prior year period.  “Geographic and product-line diversification favorably impacted results during the third quarter compared to the same quarter in the prior year,” says Dan Urness, Vice President and Chief Financial Officer.   “However, the well-publicized and ongoing housing industry challenges continued to negatively affect our operations.”