STEWART-WARNER CORP <STX> 4TH QTR LOSS Shr loss 3.86 dlrs vs profit 37 cts Net loss 24,973,000 vs profit 2,389,000 Sales 62.5 mln vs 65.3 mln Year Shr loss 3.22 dlrs vs profit 1.32 dlrs Net loss 20,861,000 vs profit 8,515,000 Sales 268.0 mln vs 272.7 mln NOTE: 1986 earnings include a provision for restructuring costs of 23,675,000 dlrs, or 3.66 dlrs a share (pre-tax) and the effect of adoption of FASB 87 which reduced pension expense by 617,000 dlrs for the quarter and 1,817,000 dlrs for the year before taxes Earnings include nonoperating income from the effect of nonrecurring gains of 1,811,000 dlrs in the 1st Qtr of 1986 from the sale of its minority interest in Plexus Corp and 1,480,000 dlrs in the 3rd Qtr of 1985 related to the sale of excess property