Vans, Inc. has announced record financial results for the third quarter of fiscal 2004 ended February 28, 2004. Net sales for the business for the quarter (excluding skateparks expected to be closed) increased 10 percent to $86.3m, compared to $78.4m for the third quarter of fiscal 2003. And Oakley, Inc. has reiterated its 2004 sales and earnings guidance provided earlier this year. The company expects full year sales growth of 10 percent, to approximately $574m, with earnings expected to grow 15 percent to 64 cents per diluted share.