WILFRED AMERICAN EDUCATIONAL CORP <WAE> 4TH QTR
Shr two cts vs 36 cts
    Net 182,000 vs 3,433,000
    Revs 20.1 mln vs 21.4 mln
    Year
    Shr 71 cts vs 98 cts
    Net 6,706,000 vs 9,275,000
    Revs 85.7 mln vs 75.4 mln
    NOTE: 1985 net both periods includes gain 743,000 dlrs from
cancellation of debt.
    1986 quarter net includes reversal of 216,000 dlrs in
investment tax credits.
 Reuter
