PHARMACIA AB <PHAB ST> 1986 YEAR Sales 3.65 billion crowns vs 3.40 billion. Profit after financial items 821.2 mln crowns vs 740.2 mln. The 1986 results include a once-off writedown of 520 mln crowns for intangible assets, mainly the know-how paid for in the takeover of a number of high-tech companies by the group, Pharmacia said. Earnings per share after real tax including the writedown: 1.94 crowns vs 12.05 crowns. Earnings per share after real tax (not including the writedown): 12.38 crowns vs 12.05 Earnings per American Depository Receipt (ADR) according to U.S. Accounting principles after real tax including the writedown): 1.96 crowns vs 9.49 crowns. Earnings per ADR according to U.S. Accounting principles after real tax (without the writedown): 9.8 crowns vs 9.49. One ADR represents 0.75 pct of one B Free share in Pharmacia. The board proposed a dividend of 1.55 crowns vs 1.25.