AKRON—Goodyear's net income more than doubled during the second quarter, while segment operating earnings reached record levels despite lower sales.

Net income was $188 million for the three-month period, compared with $92 million during the 2012 period, the company reported on Tuesday.

Goodyear said its record segment operating income of $428 million for the second quarter was up 27 percent from a year earlier. It said the improvement reflected favorable price/mix net of raw materials of $92 million, cost savings net of inflation of $38 million and $11 million in higher tire unit volumes, partially offset by unabsorbed overhead of $47 million from lower production and $12 million in unfavorable foreign currency translation.

Sales, though, dropped to $4.9 billion, compared to $5.2 billion a year ago. The firm said it had $35 million in higher tire unit volumes, but that was more than offset by $141 million in lower sales in tire-related business, $75 million in lower price/mix and $60 million in unfavorable foreign currency translation. Tire unit volumes rose 1 percent to 39.5 million units.

Goodyear said it had record operating income in North America and Asia-Pacific.

"Our objective remains to focus on profitable targeted market segments where we can capture the value of our brands and prepare ourselves to take advantage of the market recovery when it comes," said Chairman and CEO Richard Kramer.

For the first six months of 2013, sales dropped 9 percent to $9.7 billion, net income more than doubled to $221 million from $88 million, and segment operating income gained 16 percent to $730 million.

Though he would not discuss the details of a tentative agreement with the United Steelworkers union, Kramer said in a conference call with analysts that "we will be able to sustain our competitive position and be ready to take advantage of opportunities when demand begins to accelerate."

The company said its full-year outlook forecasts segment operating income of about $1.5 billion, at the high end of its previously announced range of $1.4 billion to $1.5 billion.