Dayton Superior Corp., a leading North American provider of specialized products for the non-residential concrete construction market, last week reported a slight decrease in the first quarter ended March 28.

Net sales were $95 million, down from $99 million in 2007, a decrease the company attributed to a harsher winter. Gross profit dropped $1 million to $28 million, based on lower net sales. The company reported a net loss of $18 million, $0.95 per share, compared to $8 million or $0.45 per share in the year-ago quarter, related to the refinancing of a portion of the company’s debt.

Revenues from rentals of concrete forming and shoring equipment dropped 7 percent to $14 million. Dayton Superior is the largest concrete forming and shoring rental company service the domestic, non-residential construction market.

“While the current commercial construction market conditions are challenging, the markets for infrastructure and institutional construction have reasonably good momentum,” said president and CEO Eric Zimmerman. “All in all, while our environment is not as robust as last year, we continue to believe that the full year 2008 will be another year of improvement for Dayton Superior.”

Based in Dayton, Ohio, Dayton Superior is No. 30 on the new RER 100.