Shr loss 21 cts vs loss 28 cts    Net loss 817,000 vs loss 1,058,000
    Revs 5,627,000 vs 7,397,000
    Year
    Shr loss 75 cts vs loss 1.36 dlrs
    Net loss 2,872,000 vs loss 5,200,000
    Revs 23.3 mln vs 21.1 mln
    Note: 1985 net includes 1,255,000 adjustment in inventory
valuations and 486,000 in cost-reduction expenses.
    Full name is International Power Machines Corp.
 Reuter
