Shr loss 9.42 dlrs vs loss 3.85 dlrs    Net loss 55.5 mln vs loss 21.4 mln
    Revs 114.9 mln vs 120.0 mln
    Avg shrs 6,460,000 vs 5,719,000
    Year
    Shr loss 6.80 dlrs vs loss 4.77 dlrs
    Net loss 36.0 mln vs loss 26.2 mln
    Revs 478.9 mln vs 437.9 mln
    Avg shrs 6,016,000 vs 5,713,000
    Note: Net includes realized capital gains of 2,610,000 vs
2,442,000 for qtr and 18.1 mln vs 13.6 mln for year.
    1986 net also includes gain on termination of pension plan
of 2,614,000 for qtr and year, and tax loss of 3,605,000 for
qtr. Includes pretax gain from sale of common stock in Guaranty
National Corp of 5,722,000 for year.
    Revised estimated calculation of workers compensation
earned premiums decreased 1986 earned premiums by 10 mln.
    Year-ago results restated to reflect deconsolidation of
Guaranty National.
 Reuter
