BEST PRODUCTS CO <BES> 4TH QTR JAN 31 NET Shr profit 1.44 dlrs vs profit 83 cts Net profit 39.0 mln vs profit 22.5 mln Sales 816.1 mln vs 865.3 mln Year Shr loss 95 cts vs profit eight cts Net loss 25.6 mln vs profit 2,223,000 Sales 2,142,118 vs 2,234,768 NOTE: Current year net both periods includes prtax provisions for restructuring operations of 4,868,000 dlrs in quarter and 38.1 mln dlrs in year. Latest year net includes 1,825,000 dlr tax credit and 2,600,000 dlr posttax loss from debt extinguishment.