CINCINNATI--Refractive surgery firm LCA-Vision (Nasdaq: LCAV) had a net loss of $2.8 million in this year’s first quarter, after having achieved net income of $6.9 million in the first quarter of 2008.

The company’s revenues plunged to $47.9 million in Q1, down from $79.6 million in the same period last year. Procedure volumes were off 37 percent, to 27,859. LCA-Vision’s same-store revenues fell by 40.7 percent in the period.

The loss in Q1 included $900,000 in costs associated with the previously announced closure of two of LCA-Vision’s refractive-surgery centers.