Yeast and spice-maker Burns Philp & Co, which recently acquired Australian food company Goodman Fielder, has posted a third-quarter profit compared to a year-earlier loss. The company said net profit for the quarter to 31 March was A$35.2m (US$22.7m), compared with a loss of $2.5m in the year-ago period, mainly due to a foreign exchange gain of $37.3m.