HENLEY GROUP INC &lt;HENG> 4TH QTR LOSS

  Shr loss 3.41 dlrs
      Net loss 354 mln vs loss 53 mln
      Revs 825 mln vs 830 mln
      Avg shrs 103.8 mln
      Year
      Shr loss 5.33 dlrs
      Net loss 426 mlnm vs loss 66 mln
      Revs 3.17 billion vs 1.83 billion
      Avg shrs 80 mln
      NOTE: The company had no shares outstanding in 1985. On
  March 16, it had 109,244,315 shares oustanding.
      Losses include pre-tax restructuring charges of 286 mln
  dlrs in both 1986 periods vs 47 mln dlrs in both 1985 periods
      1986 year loss also includes charge of about 100 mln dlrs
  for amortization of good will
  

