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Cogent Systems [COGT]   4Q07 4Q06 FY07 FY06 Sales $21.9M $42.3M $105.8M $101.7M Net Inc. $7.7M, $0.08 $13.7M, $0.14 $28.6M, $0.30 $29.7M, $0.31 Earnings dove in the quarter on the decline in revenues as some programs the company was expecting to be awarded in 2007 slipped into 2008. Cogent cut its operating expenses but not at the same level of the earnings drop. Stock based compensation charges fell $362K to $532K. Legal expenses were $300K in the latest quarter. Product…

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