EQUIPMENT CO OF AMERICA &lt;ECOA> 4TH QTR NET

  Oper shr seven cts vs four cts
      Oper net 159,000 vs 94,000
      Sales 4,528,000 vs 3,683,000
      Avg shrs 2,376,000 vs 2,189,000
      Year
      Oper shr 19 cts vs 15 cts
      Oper net 435,000 vs 339,000
      Sales 15.7 mln vs 14.4 mln
      NOTE: Net excludes tax credits of 17,000 dlrs vs 39,000
  dlrs in quarter and 268,000 dlrs vs 294,000 dlrs in year.
  

