DELMED INC &lt;DMD> YEAR LOSS
  Oper shr loss 30 cts vs loss 1.27 dlrs
      Oper net loss 8,648,000 vs loss 25.6 mln
      Revs 27.4 mln vs 33.3 mln
      Avg shrs 29.1 mln vs 20.1 mln
      Note: Oper excludes loss on provision for discontinued
  operations of 971,000 vs 12.2 mln and loss from conversion of
  debt 587,000 vs gain of 1,734,000.
      1985 oper excludes loss from pension plan liquidation of
  631,000 and loss from discontinued operations of 1,015,000.
  

