Laser Corp. said it had a net loss of $38,000 or 1 cents per share for the first quarter of 1991, down from net income of $52,000 or 2 cents per share for the same period in 1990.

Net sales were $1.81 million for the quarter, a 23.5 percent decrease from $2.36 million in the first quarter last yearCompany officials said the net loss includes $73,000 of non-recurring costs related to the maintenance and sale of the manufacturing facility in Boulder, Colo.