NATIONAL SEMICONDUCTOR CORP <NSM> FOURTH QUARTER Shr profit six cents vs loss 10 Net profit 8.1 mln dlrs vs loss 7.1 mln Sales 511.9 mln vs 397.8 mln Avg shrs 97.0 mln vs 90.5 mln YEAR Shr loss 38 cents vs loss 1.10 dlrs Net loss 24.6 mln dlrs vs loss 91.5 mln Sales 1.87 billion vs 1.48 billion Avg shrs 91.7 mln vs 89.8 mln NOTE - Current year figure includes previously announced 15 mln dlr restructuring charge. Figures include extraordinary credit from tax benefit of 4.2 mln dlrs in quarter vs 2.3 mln a year earlier and 4.2 mln for year vs 5.6 mln year earlier. The 1986 year net reflects 51.2 mln dlr gain from cumulative effect of accounting change.