OMNICOM GROUP INC <OMCM> 4TH QTR NET Shr profit 27 cts vs profit 51 cts Net profit 6,600,000 vs profit 12,231,000 Revs 211.7 mln vs 193.4 mln 12 mths Shr loss 17 cts vs profit 1.27 dlrs Net loss 4,077,000 vs profit 30,142,000 Revs 753.5 mln vs 673.4 mln NOTE: in qtr ended 1986 the company recognized expenses of 5,948,000 for restructing the combined operations of BBDO, Doyle Dane Bernbach and Needham Harper Worldwide in August 1986 before tax gains. These relate primarily to the conosolidation and elimination of duplicate facilities and staff. for the year 1986, the provisions for mergers and restructuring expenses brought non-recurring expenses to 40,292,000 before tax gains, of which 8,863,000 represented merger costs and 31,429,000 related to restructuring of the combine operations.