CULLINET SOFTWARE INC <CUL> 4TH QTR EARNINGS April 30 end Shr loss 13 cts vs shr profit 12 cts Net loss 4,116,000 vs net profit 3,672,000 Revs 61.1 mln vs 55.5 mln Avg shrs 32,263,000 vs 31,640,000 12 months Shr loss 86 cts vs shr profit 42 cts Net loss 27.6 mln vs net profit 13 mln Revs 174.9 mln vs 189.3 mln Avg shrs 32,184,000 vs 30,938,000 NOTE: Both 1987 and 1986 figures restated to reflect April 21, 1987 acquisition of Distribution Management Systems Inc, accounted for as a pooling of interests. 1987 results include a first quarter non-recurring charge of 7 mln dlrs with an after-tax impact of 11 cts per share attributable to the write-off of the remaining assets acquried from Computer Pictures Corp in November 1982.