SIERRA SPRING WATER CO <WTR> 4TH QTR LOSS Shr loss 10 cts vs profit six cts Net loss 986,000 vs profit 576,000 Rev 9.6 mln vs 9.1 mln Year Shr loss seven cts vs profit 27 cts Net loss 714,000 vs profit 2,299,000 Rev 42.8 mln vs 34.6 mln