Shr loss 1.62 dlrs vs profit 83 cts    Net loss 17.2 mln vs profit 8.3 mln
    Revs 264.0 mln vs 338.0 mln
    NOTE:Year ago figures based on 12 months ended February 28,
1986 because company changed reporting period to end December
31.
   1986 10 months loss includes 10.3 mln dlrs writedown of
certain assets.
                        
 Reuter
