April 27 (Reuters) - SPARTAN MOTORS INC. Latest Yr ago qtr EPS (diluted, $/shr) 0.35 0.16 Net ($ million) 4.5 2.0 Net sales ($ million) 103.7 88.9 *Source: Reuters Estimates #Excludes extraordinary, special or one-time items --For the latest first quarter, two analysts on average had expected the company to earn 16 cents a share, excluding any exceptional items, on revenue of $85 million, according to Reuters Estimates. (Reporting by Srikanth Srinivasa in Bangalore)
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