L-3 Communications [LLL] yesterday posted higher net income thanks to the reinstatement of the federal research and development tax credit as the company’s operating income actually fell due to a shift toward lower margin sales and higher pension expense.

Net income rose nearly 4 percent to $193 million, $2.11 earnings per share (EPS), from $186 million ($1.86 EPS), well above consensus estimates of $1.93 EPS. The tax credit added $10 million (11 cents EPS) to the results while per share earnings were up 13 percent in part due to a lower share count as L-3 repurchased $122 million worth of its stock in the quarter.

Operating income slid 4 percent from $325 million a year ago to $313 million in the first quarter as operating margins fell a half-percent to 9.8 percent.

Sales increased nearly a percent to $3.2 billion due to $48 million in contributions from acquired companies.

So far, the company has seen little impact from the sequestration, although some programs are delayed and some orders reduced and awards deferred.

L-3 confirmed its prior guidance, which includes sequestration.

Orders in the quarter were $2.9 billion and funded backlog declined 3 percent to $10.5 billion from $10.9 billion at the end of 2012. Free cash flow in the quarter was $98 million.