EARTHWORM TRACTOR CO INC <WORM> YEAR LOSS Oper shr loss 11 cts vs profit two cts Oper net loss 1,058,585 vs profit 282,998 Revs 24.4 mln vs 23.7 mln Note: 1986 oper includes accrued interest of 686,914 from financing of capital goods transaction with Prudential Bache Trade Corp. Year-ago oper excludes extraordinary gain of 121,000.