In municipal water, overall sales decreased 9% with April representing the largest year-over-year decline with sequential improvement off of that bottom to a more stabilized level as the quarter progressed.
In contrast, flow instrumentation sales declined 22% year-over-year with April again representing the most difficult demand level.
Operating profit as a percent of sales was 13.9%, a 60 basis point decline from the prior year 14.5%.
The combined actions helped to contain the decremental operating margin impact from the rapid sales decline to approximately 20% in the quarter.
Gross margin for the quarter was 39.3%, up 40 basis points year-over-year despite the sales decline and once again in the upper half of what we would call our normalized range of 36% to 40%.
SEA expenses for the second quarter were $23.2 million, down $2 million year-over-year resulting from the net benefit of the implemented cost actions, partially offset by higher investments in certain business optimization initiatives.
The income tax provision in the second quarter of 2020 was 24.3%, slightly higher than the prior year's 23.8% rate.
In summary, earnings per share was $0.33 in the second quarter of 2020, a decline of 15% from the prior year's earnings per share of $0.39.
Working capital as a percent of sales was 22.9%, in line with the prior sequential quarter.
Free cash flow of $20.1 million was just $700,000 below the prior year comparable quarter despite lower earnings and was due primarily to the working capital differential between quarters and deferral of our quarterly federal income tax payment under the CARES Act.
We ended the quarter with approximately $85 million of cash on the balance sheet and a net cash position of approximately $81 million.
In addition, we have an untapped credit facility of $125 million.
We are managing cash flow and working capital with $85 million of cash on the balance sheet and a $125 million of revolving credit available to fund capital allocation priorities including the dividend.

Summary:
In summary, earnings per share was $0.33 in the second quarter of 2020, a decline of 15% from the prior year's earnings per share of $0.39.