DELMED INC <DMD> YEAR LOSS Oper shr loss 30 cts vs loss 1.27 dlrs Oper net loss 8,648,000 vs loss 25.6 mln Revs 27.4 mln vs 33.3 mln Avg shrs 29.1 mln vs 20.1 mln Note: Oper excludes loss on provision for discontinued operations of 971,000 vs 12.2 mln and loss from conversion of debt 587,000 vs gain of 1,734,000. 1985 oper excludes loss from pension plan liquidation of 631,000 and loss from discontinued operations of 1,015,000.