INTERNATIONAL POWER MACHINES <PWR> 4TH QTR LOSS Shr loss 21 cts vs loss 28 cts Net loss 817,000 vs loss 1,058,000 Revs 5,627,000 vs 7,397,000 Year Shr loss 75 cts vs loss 1.36 dlrs Net loss 2,872,000 vs loss 5,200,000 Revs 23.3 mln vs 21.1 mln Note: 1985 net includes 1,255,000 adjustment in inventory valuations and 486,000 in cost-reduction expenses. Full name is International Power Machines Corp.