Amadeusz Juskowiak

Handy and harman hnh 4th qtr loss

Shr loss 51 cts vs loss three cts

Net loss 7041000 vs loss 467000

Rev 1389 mln vs 1314 mln

12 months

Shr loss 64 cts vs profit 46 cts

Net loss 8843000 vs profit 63060000

Rev 5589 mln vs 5567 mln

NOTE Net loss for 4th qtr 1986 includes charge for restructuring of 26 mln dlrs after tax or 19 cts a share

1986 net loss includes after tax special charge of 27 mln dlrs or 20 cts a share