CULLINET SOFTWARE INC &lt;CUL> 4TH QTR EARNINGS
  April 30 end
      Shr loss 13 cts vs shr profit 12 cts
      Net loss 4,116,000 vs net profit 3,672,000
      Revs 61.1 mln vs 55.5 mln
      Avg shrs 32,263,000 vs 31,640,000
      12 months
      Shr loss 86 cts vs shr profit 42 cts
      Net loss 27.6 mln vs net profit 13 mln
      Revs 174.9 mln vs 189.3 mln
      Avg shrs 32,184,000 vs 30,938,000
      NOTE: Both 1987 and 1986 figures restated to reflect April
  21, 1987 acquisition of Distribution Management Systems Inc,
  accounted for as a pooling of interests.
      1987 results include a first quarter non-recurring charge
  of 7 mln dlrs with an after-tax impact of 11 cts per share
  attributable to the write-off of the remaining assets acquried
  from Computer Pictures Corp in November 1982.
  

