SEAGRAM CO LTD <VO> YEAR JAN 31 NET Shr 4.45 dlrs vs 3.44 dlrs Shr diluted 4.30 dlrs vs 3.34 dlrs Net 423.5 mln vs 319.1 mln Sales 3.34 billion vs 2.97 billion Avg shrs 95.1 mln vs 92.6 mln NOTE: U.S. funds. Net includes equity in earnings of Du Pont Co <DD> of 169.1 mln dlrs vs 75.7 mln dlrs and dividend income from Du Pont shares of 154.1 mln dlrs vs 150.8 mln dlrs. Latest year net includes pretax charge 35.0 mln dlrs from sale of wine operations and reorganization of spirits operations in U.S. and related reduction in tax expense of 27.7 mln dlrs.