EA Engineering, Science and Technology Inc., reporting a loss of $1.38 million in the second quarter, also announced a major reorganization yesterday that will change the way the company presents itself to the marketplace.

The Hunt Valley-based company said the restructuring accounted for about 40 percent of the loss it posted in the quarter, which ended Feb. 28. The company's main problem has been the recession, which has reduced demand for its environmental consulting and cleanup services.

"They need more help than the economy has been able to give them," said Hugh F. Holman, an analyst with Alex. Brown & Sons.

He said EA Engineering has been hurt because its clients are delaying environmental cleanup projects. Further, short-staffed enforcement agencies are not pushing for polluted sites to be corrected, he said.

EA Engineering lost 56 cents a share, in contrast to a profit of $127,000, or 5 cents a share, in the comparable 1991 period. The company's revenue for the quarter was $10.8 million, down 3 percent from last year's level of $11.1 million.

In an effort to halt losses, the company announced a restructuring that includes the sale of one of its Baltimore divisions.

&Three; months ended 02/28/92

.. .. .. .. Revenue .. .. .. Net .. .. .. Share

'92 . .. .10,800,000. ..(1,380,000). ..(0.56)

'91 . .. .11,100,000. .. ..127,000 . ...0.05

change .. .. .. 3.0. .. .. .. . NA . .. .. NA

Six months ended 02/28/92

.. .. .. .. Revenue .. .. .. Net .. .. .. Share

'92 . ..22,800,000 .. ..(1,340,000). ..(0.54)

'91 . ..22,000,000 .. .. ..219,000 . ...0.09

change .. .. +3.6 .. .. .. .. . NA . .. .. NA