CSM SYSTEMS INC <CSMS> YEAR ENDED DEC 31 LOSS Shr loss 20 cts vs profit 24 cts Net loss 173,578 vs profit 211,324 Revs 4,558,244 vs 5,595,644 NOTE: Earnings per share restated retroactively for all periods to reflect 20 pct stock dividend in April 1984 and 25 pct stock split September 1985. Revenues include progress receivables on long-term contracts not billed to customers, and reflect the proportionate elements of profit as revenues based on stage of completion of long term contracts.