TPA OF AMERICA INC <TPS> 4TH QTR LOSS Shr loss five cts Net loss 753,000 Revs 8,932,000 Avg shrs 16.0 mln Year Shr loss seven cts Net loss 995,000 Revs 27.9 mln Avg shrs 14.8 mln NOTE: Company started operating in August 1985. Results reflect change in fiscal year from November 30 end.