CAREPLUS INC <CPLS> 4TH QTR NET Shr loss nil vs profit nil Net loss 17,000 vs profit 31,000 Revs 5,429,000 up 27 pct Year Shr profit four cts vs profit five cts Net profit 523,000 vs profit 421,000 Revs 18.3 mln vs 11.6 mln Avg shrs 15.2 mln vs 8,941,000 NOTE: Year net includes tax credits of 131,000 dlrs vs 194,000 dlrs. 1986 net both periods includes charge 264,000 dlrs from settlement of overtime wage dispute and addition to provision for uncollectible accounts.