NORTH ATLANTIC INDUSTRIES INC <NATL> YEAR NET
Shr 40 cts vs 30 cts
    Net 1,408,000 vs 1,038,000
    Sales 35.2 mln vs 31.6 mln
    NOTE: Results restated for change to FIFO inventory
accounting from LIFO, which reduced 1985 net 192,000 dlrs or
five cts a share.
 Reuter
