ResMed Inc., San Diego, posted record net income of $5.4 million, or 34 cents a share, for the fiscal 2000 second quarter ended Dec. 31. That is a 37 percent increase over net income of $3.9 million, or 25 cents a share, for the same quarter the previous year. Meanwhile, the company has agreed to purchase the business activities of its Swedish distributor, Einar Egnell AB.

Respironics Inc., Pittsburgh, recorded net income of $5.7 million, or 19 cents a share, for the fiscal 2000 second quarter ended Dec. 31, compared with $7.4 million, or 23 cents a share, for the same period the previous year. For the six-month period, the company reported net earnings of $9.9 million, or 33 cents a share, compared with $13.7 million, or 42 cents a share, a year ago.

"The quarter ended December 1999 reflects Respironics' first full quarter of operations as a restructured company," said James Liken, company president and chief executive officer. "It has become apparent that we are beginning to realize the benefits and observe the vast improvements from the previous quarter when we announced our restructuring and began to implement changes."

Invacare Corp., Elyria, Ohio, recorded net income of $16.04 million, or 52 cents a share, for the fourth quarter ended Dec. 31, compared with $14.2 million, or 47 cents a share, for the same period the previous year. For the year, the company reported net earnings of $50.5 million, or $1.65 a share, compared with $45.8 million, or $1.50 a share, the previous year.

MiniMed Inc., Sylmar, Calif., recorded substantial increases in net income for both the fourth quarter and year ended Dec. 31. For the fourth quarter, net income increased 56 percent to $7.4 million, or 23 cents a share, compared with net income of $4.8 million, or 16 cents a share, for the same quarter a year ago. The company's fourth-quarter results included a $1.5 million charge related to software correction on certain Model 508 insulin pumps introduced early in the quarter, reducing net income.

For the year, net income increased 68 percent to $21.9 million, or 70 cents a share, compared with net income of $13 million, or 46 cents a share, recorded in 1998.