AIR PRODUCTS AND CHEMICALS INC <APD> 4TH QTR NET Oper shr 70 cts vs 18 cts Oper net 39.1 mln vs 10.0 mln Sales 543.6 mln vs 489.6 mln Year Oper shr 2.83 dlrs vs 1.82 dlrs Oper net 159.7 mln vs 106.9 mln Sales 2.13 billion vs 1.94 billion Avg shrs 56.4 mln vs 58.6 mln NOTE: Results restated for discontinued engineering services operations. Prior year net excludes losses from discontinued operations of 143,000 dlrs in quarter and 102,156 dlrs in year. Fiscal 1987 year net excludes 4,081,000 dlr charge from early debt retirement. Fiscal 1986 net includes special charges 24.7 mln dlrs in quarter and 37.2 mln dlrs in year from worgroce reduction costs, revaluation of South African investment, reversal of investment tax credits and othe4r items.