<BIRDSBORO CORP> 4TH QTR LOSS
Shr loss 24 cts vs loss 20 cts
    Net loss 1,718,000 vs loss 1,483,000
    Sales 7,266,000 vs 6,490,000
    Year
    Shr loss 1.83 dlrs vs loss 53 cts
    Net loss 13.2 mln vs loss 3,833,000
    Sales 19.1 mln vs 29.5 mln
    NOTE: 1986 year net includes pretax realized loss on
secureity transaction of 4,124,000 dlrs.
    Net includes tax credits of 751,000 dlrs vs 606,000 dlrs in
quarter and 1,163,000 dlrs vs 2,289,000 dlrs in year.
    1986 net both periods includes gain 1,887,000 dlrs from
pension plan termination.
 Reuter
