FEDERATED DEPARTMENT STORES INC <FDS> 4TH QTR Jan 31 end Shr 3.64 dlrs vs 3.16 dlrs Net 171.3 mln vs 154.0 mln Sales 3.44 billion vs 3.23 billion Avg shrs 47.1 mln vs 48.8 mln Year Oper shr 6.23 dlrs vs 5.88 dlrs Oper net 301.9 mln vs 286.6 mln Sales 10.51 billion vs 9.98 billion Avg shrs 48.5 mln vs 48.8 mln NOTE: Latest year net excludes 14.3 mln dlr charge from loss on early debt extinguishment. Net includes charges 15.7 mln dlrs in both periods of latest year vs charges 23.9 mln dlrs in both periods of earlier year from merger of divisions. Investment tax credits three mln dlrs vs 8,900,000 dlrs in quarter and 4,900,000 dlrs vs 16.4 mln dlrs in year. Latest year net includes nine mln dlr provision for loss on disposition of two Abraham and Strauss stores and preopening expenses for another. Latest year net includes gain from sale of interest in Fort Worth, Texas, shopping center of 9,500,000 dlrs. Latest year net both periods includes gain 9,100,000 dlrs from sale of interest in Memphis, Tenn., shopping center. Prior year net includes gain 6,600,000 dlrs on sale of Boston Store division.