WILLCOX AND GIBBS INC <WG> 4TH QTR NET Oper shr 42 cts vs 41 cts Oper net 2,322,000 vs 1,785,000 Sales 72.3 mln vs 59.8 mln Avg shrs 5,527,000 vs 4,355,000 Year Oper shr 1.48 dlrs vs 1.40 dlrs Oper net 7,637,000 vs 5,973,000 Sales 261.7 mln vs 224.7 mln Avg shrs 5,165,000 vs 4,277,000 NOTE: 1985 operating net excludes gains of 1,523,000 dlrs, or 35 cts a share, in quarter and 5,090,000 dlrs, or 1.19 dlrs a share, in year from tax carryforwards