Oper shr 51 cts vs 43 cts    Oper shr diluted 47 cts vs 43 cts
    Oper net 3,182,000 vs 2,462,000
    Revs 101.7 mln vs 87.0 mln
    Avg shrs 6,246,664 vs 5,671,607
    Avg shrs diluted 7,501,209 vs 5,671,607
    Year
    Oper shr 1.84 dlrs vs 1.48 dlrs
    Oper shr diluted 1.76 dlrs vs 1.48 dlrs
    Oper net 11.5 mln vs 8,312,000
    Revs 349.2 mln vs 307.0 mln
    Avg shrs 6,238,720 vs 5,616,019
    Avg shrs diluted 6,969,389 vs 5,616,019
    NOTE: 1986 net both periods excludes charge 1,205,000 dlrs
from distribution system restructuring costs.
    1986 year net excludes 440,000 dlr debt retirement gain and
gain 12.8 mln dlrs from sale of HPSC Inc &lt;HPSC> stock.
    1986 net both periods includes charge 768,000 dlrs from
reversal of investment tax credits.
 Reuter
