BEST PRODUCTS CO <BES> 4TH QTR JAN 31 NET
Shr profit 1.44 dlrs vs profit 83 cts
    Net profit 39.0 mln vs profit 22.5 mln
    Sales 816.1 mln vs 865.3 mln
    Year
    Shr loss 95 cts vs profit eight cts
    Net loss 25.6 mln vs profit 2,223,000
    Sales 2,142,118 vs 2,234,768
    NOTE: Current year net both periods includes prtax
provisions for restructuring operations of 4,868,000 dlrs in
quarter and 38.1 mln dlrs in year.
    Latest year net includes 1,825,000 dlr tax credit and
2,600,000 dlr posttax loss from debt extinguishment.
 Reuter
