GKN PLC <GKNL.L> 1986 YEAR Shr 28.5p vs 26.6p. Final div 8p, making 13p vs 12p. Pre-tax profit 132.4 mln stg vs 132.7 mln. Net profit befire minorities 81.0 mln vs 74.4 mln. Sales 2.06 billion stg vs 2.20 billion. Extraordinary debit 36.5 mln vs 20.4 mln. Trading surplus after depreciation 145.7 mln stg vs 158.1 Mln Investment and interest income 5.4 mln vs 3.8 mln Interest payable 42.5 mln vs 43.9 mln Profits from related companies, less losses, 23.8 mln vs 14.7 mln Tax 51.4 mln vs 58.3 mln Profit attributable to outside shareholders' interests 12.6 Mln vs 11.2 mln Note - Extraordinary debit included charge for restructuring auto parts distribution in France and loss of 10 mln stg on sale of steel stock business. Trading surplus comprised - Automotive components and products 101 mln stg vs 105 mln Industrial services and supplies 30 mln vs 21 mln Wholesale and industrial distribution 11 mln vs 22 mln Steels and forgings four mln vs 10 mln By region, Britain contributed 34 mln stg vs 47 mln Continental Europe 77 mln vs 56 mln U.S.A. 28 mln vs 51 mln Rest of world seven mln vs four mln