REGAL PETROLEUM LTD &lt;RPLO> YEAR
  Shr loss nine cts
      Net loss 1.4 mln
      Revs 630,118 dlrs
      NOTE:Due to change in fiscal year, prior 4th qth and year
  cannot be presented on comparable basis. 1986 loss includes
  writedowns approximating 1.4 mln dlrs.
  

