EQUIPMENT CO OF AMERICA <ECOA> 4TH QTR NET Oper shr seven cts vs four cts Oper net 159,000 vs 94,000 Sales 4,528,000 vs 3,683,000 Avg shrs 2,376,000 vs 2,189,000 Year Oper shr 19 cts vs 15 cts Oper net 435,000 vs 339,000 Sales 15.7 mln vs 14.4 mln NOTE: Net excludes tax credits of 17,000 dlrs vs 39,000 dlrs in quarter and 268,000 dlrs vs 294,000 dlrs in year.