FINE ART ACQUISITIONS LTD <FAAA> 4TH QTR NET Shr three cts vs three cts Net 141,224 vs 118,192 Sales 5,849,695 vs 3,717,794 Avg shrs 4,975,000 vs 4,925,000 Year Shr 15 cts vs 10 cts Net 720,126 vs 474,879 Sales 18.2 mln vs 11.5 mln Avg shrs 4,959,932 vs 4,902,778 NOTE: 1985 year net includes gain of 58,000 dlrs, or one cent a share, from tax loss carryforward