BEARD CO <BEC> YEAR LOSS Shr loss 57 cts vs profit 3.02 dlrs Net loss 3,606,000 vs profit 8,294,000 Revs 15.3 mln vs 23.9 mln Note: Net includes gains from sale of USPCI Inc <UPC> stock of 1.5 mln vs 20.5 mln Year-ago net includes loss from discontinued operations of 10.3 mln.