HENLEY GROUP INC <HENG> 4TH QTR LOSS
Shr loss 3.41 dlrs
    Net loss 354 mln vs loss 53 mln
    Revs 825 mln vs 830 mln
    Avg shrs 103.8 mln
    Year
    Shr loss 5.33 dlrs
    Net loss 426 mlnm vs loss 66 mln
    Revs 3.17 billion vs 1.83 billion
    Avg shrs 80 mln
    NOTE: The company had no shares outstanding in 1985. On
March 16, it had 109,244,315 shares oustanding.
    Losses include pre-tax restructuring charges of 286 mln
dlrs in both 1986 periods vs 47 mln dlrs in both 1985 periods
    1986 year loss also includes charge of about 100 mln dlrs
for amortization of good will
 Reuter
