SIERRA HEALTH SERVICES INC <SIE> 4TH QTR LOSS Shr loss 52 cts vs profit six cts Net loss 2,943,000 vs profit 334,000 Revs 33.5 mln vs 18.5 mln Year Shr loss 1.57 dlrs vs profit 16 cts Net loss 8,781,000 vs profit 792,000 Revs 116.0 mln vs 56.5 mln