COGNITRONICS CORP <CGN> 4TH QTR LOSS Shr loss 78 cts vs loss 18 cts Net loss 1,671,000 vs loss 382,000 Revs 3,261,000 vs 4,427,000 Year Shr loss 1.35 dlr vs loss 15 cts Net loss 2,902,000 vs loss 331,000 Revs 13.5 mln vs 16.1 mln NOTE: 1986 and 1985 4th qtr net includes charges of 867,000 dlrs or 40 cts a share and 222,000 or 10 cts a share, respectively.