Oper shr profit 45 cts vs profit 56 cts    Oper net profit 1,492,000 vs profit
    1,842,000
    Sales 36.5 mln vs 38.5 mln
    Year
    Oper shr profit 48 cts vs loss 2.44 dlrs
    Oper net profit 1,596,000 vs loss 8,084,000
    Sales 131.1 mln vs 144.5 mln
    NOTE: 1986 year net includes pretax provision for loss on
sale of subsidiary of 1,600,000 dlrs.
    1985 year net includes pretax loss 6,600,000 dlrs from
plant closing provision.
    1986 net excludes tax credits of 1,295,000 dlrs in quarter
and 2,712,000 dlrs in year.
    1986 net both periods excludes charge 9,400,000 dlrs for
estimated settlement and expenses connected with Chapter 11
bankruptcy.
 Reuter
