FISONS PLC <FISN.L> YEAR TO END-1986 Shr 27.5p vs 24.3p Div 3.95p vs 3.34p making 6.5p vs 5.5p Pre-tax profit 85.1 mln stg vs 72.3 mln Turnover 702.6 mln vs 646.7 mln Tax 18.4 mln vs 15.2 mln Finance charges 4.1 mln vs 5.4 mln Minority interest 0.1 mln vs 0.5 mln Extraordinary debit, being closure and restructuring costs 4.9 mln vs 3.7 mln Operating profit includes - Pharmaceutical 49.8 mln vs 39.0 mln Scientific equipment 23.2 mln vs 19.2 mln Horticulture 8.0 mln vs 8.7 mln Note - company said it plans one-for-one capitalisation