LSB INDUSTRIES INC <LSB> 4TH QTR NET Shr profit five cts vs loss 2.11 dlrs Net profit 375,061 vs loss 10.4 mln Revs 39.9 mln vs 37.8 mln Avg shrs 6,536,008 vs 4,939,895 12 mths Shr profit 47 cts vs loss 3.37 dlrs Net profit 2,837,288 vs loss 16.6 mln Revs 169.1 mln vs 149.4 mln Avg shrs 6,037,640 vs 4,937,378 NOTE: primary earnings per share are based on the weighted average number of common and dilutive common equivalent shares outstanding during each period after accounting for preferred stock dividends. The qtr and year 1985 includes a 6,000,000 provision for restructuring costs related to the sale of its Energy business and parts of its Bearing business. The qtr and year 1986 includes charges of 1,200,000 and 5,200,000, respectively, for restructuring costs and operating losses which were charged against the previously provided accruals for restructuring costs. The qtr and year 1986 includes deferred income taxes of 244,000 and 785,000, respectively. Year net 1986 includes operations of Friedrich Climate Master Inc, which the company acquired in August 1985, for the full period, while the comparable period for 1985 includes only operations from August 16, 1985, to Dec 31, 1985. Third qtr 1986 Includes extraodinary tax gain of 270,000 from early extinquishment of certain drafts payable.