Shr profit five cts vs loss one ct    Net profit 504,000 vs loss 102,000
    Revs 31.4 mln vs 32.0 mln
    Nine mths
    Shr profit 17 cts vs profit 26 cts
    Net profit 1,729,000 vs profit 2,596,000
    Revs 92.7 mln vs 112.6 mln
    NOTE: 1986 3rd qtr net includes a after-tax charge of
555,000 dlrs for sale of Reliacare Inc.
   
    1986 nine mths net includes charge of 1,253,000 dlrs or 12
cts a share for sale of Reliacare and Inspiron Hospital
Products division.
    1986 nine mths net also includes aftertax earnings of
2,256,000 dlrs or 22 dlrs a share for American Medical
International Inc &lt;AMI> contracts which expired July 1986.
 Reuter
