HENLEY GROUP INC <HENG> 4TH QTR LOSS Shr loss 3.41 dlrs Net loss 354 mln vs loss 53 mln Revs 825 mln vs 830 mln Avg shrs 103.8 mln Year Shr loss 5.33 dlrs Net loss 426 mlnm vs loss 66 mln Revs 3.17 billion vs 1.83 billion Avg shrs 80 mln NOTE: The company had no shares outstanding in 1985. On March 16, it had 109,244,315 shares oustanding. Losses include pre-tax restructuring charges of 286 mln dlrs in both 1986 periods vs 47 mln dlrs in both 1985 periods 1986 year loss also includes charge of about 100 mln dlrs for amortization of good will