Shr loss 28 cts vs profit seven cts    Net loss 10.7 mln vs profit 5,188,000
    Sales 119.3 mln vs 216.1 mln
    Year
    Shr loss 5.80 dlrs vs profit 30 cts
    Net loss 324.2 mln vs profit 21.5 mln
    Sales 549.3 mln vs 859.1 mln
    NOTE: Share after preferred dividends.
    NOTE: In July 1986, company set a dividend on Series C
preferred, effecting a spin-off of its chemical operations.
They unit has been accounted for as a discontinued operation.
    Fourth quarter and full year 1986 reflect non-recurring
charges from change in control at company. Fourth quarter 1986
also reflects writeoff of 20.7 mln dlrs of goodwill.
    Full year 1986 includes a charge of 224.6 mln dlrs taken in
the second quarter for asset revaluation and restructuring
costs.
    In fourth quarter 1986, reversion of pension plan surplus
assets completed. Fourth quarter and full year 1986 includes
net income of 81.5 mln dlrs or 1.34 dlrs a share.
    Company also gained 2.4 mln dlrs or four cts a share in
fourth quarter 1986, and 15.9 mln dlrs or 26 cts a share in
full year 1986, from adoption of accounting rule SFAS 87.
    In fourth quarter 1986, company also adjusted carrying
value of non-chemicals discontinued operations assets leading
to charge of 15.6 mln dlrs.

 Reuter
