HORN AND HARDART CO <HOR> 4TH QTR NET Shr 1.27 dlrs vs two cts Net 18.8 mln vs 357,000 Revs 126.0 mln vs 98.5 mln Avg shrs 14.7 mln vs 12.0 mln Year Shr loss 2.17 dlrs vs loss 65 cts Net loss 28.4 mln vs loss 7,225,000 Revs 405.0 mln vs 356.2 mln Avg shrs 13.1 mln vs 12.2 mln NOTE: 1986 net both periods includes 15.0 mln dlr gain from sale of real estate. 1986 year net includes charge 34.0 mln dlrs from restructuring of Bojangles' restaurant unit and charge 4,090,000 dlrs from exchange of notes for common stock. 1985 year net includes charge 6,900,000 dlrs related to foodservice unit and gain 2,400,000 dlrs from sale of marketable securities.