HANDY AND HARMAN <HNH> 4TH QTR LOSS Shr loss 51 cts vs loss three cts Net loss 7,041,000 vs loss 467,000 Rev 138.9 mln vs 131.4 mln 12 months Shr loss 64 cts vs profit 46 cts Net loss 8,843,000 vs profit 6,306,0000 Rev 558.9 mln vs 556.7 mln NOTE: Net loss for 4th qtr 1986 includes charge for restructuring of 2.6 mln dlrs after tax, or 19 cts a share. 1986 net loss includes after tax special charge of 2.7 mln dlrs, or 20 cts a share.