<BIRDSBORO CORP> 4TH QTR LOSS Shr loss 24 cts vs loss 20 cts Net loss 1,718,000 vs loss 1,483,000 Sales 7,266,000 vs 6,490,000 Year Shr loss 1.83 dlrs vs loss 53 cts Net loss 13.2 mln vs loss 3,833,000 Sales 19.1 mln vs 29.5 mln NOTE: 1986 year net includes pretax realized loss on secureity transaction of 4,124,000 dlrs. Net includes tax credits of 751,000 dlrs vs 606,000 dlrs in quarter and 1,163,000 dlrs vs 2,289,000 dlrs in year. 1986 net both periods includes gain 1,887,000 dlrs from pension plan termination.