BEARD CO <BEC> YEAR LOSS
Shr loss 57 cts vs profit 3.02 dlrs
    Net loss 3,606,000 vs profit 8,294,000
    Revs 15.3 mln vs 23.9 mln
    Note: Net includes gains from sale of USPCI Inc <UPC> stock
of 1.5 mln vs 20.5 mln
    Year-ago net includes loss from discontinued operations of
10.3 mln.
 Reuter
