HARNISCHFEGER INDUSTRIES INC <HPH> 1ST QTR NET
Shr 24 cts vs 1.20 dlrs
    Net 5.8 mln vs 20.2 mln
    Revs 193.5 mln vs 107.0 mln
    Avg shrs 16.4 mln vs 12.3 mln
    NOTE: 1987 net includes tax credits equal to 18 cts.
    1986 net includes tax credits of 17 cts and a gain of 1.16
dlrs from a change in accounting for pensions.
    Periods end January 31, 1987 and 1986, respectively.
 Reuter
