(Adds detail on tax benefit, revenue and share movement)
MEXICO CITY, Oct 24 (Reuters) - Soriana, Mexico's No. 2 supermarket chain, on Friday reported a 2.4 percent increase in its third-quarter profit, helped by a tax benefit that offset lower sales.
The company reported a profit of 818 million pesos ($61 million), up from 799 million pesos in the year-earlier period, after it benefited from new tax rules in Mexico.
Revenue fell 4 percent to 24.381 billion pesos, and profit before taxes was down 25 percent at 881 million pesos, reflecting weak consumer spending in Mexico and higher costs.
Shares of Soriana were down 0.43 percent at 43.96 pesos in morning trading after the report.
$1 = 13.4235 pesos at end September Reporting by Elinor Comlay; Editing by Chizu Nomiyama and Lisa Von Ahn