SAFEGUARD HEALTH &lt;SFGD> 4TH QTR LOSS

  Shr loss 30 cts vs profit 12 cts
      Net loss 2,374,000 vs profit 970,000
      Revs 15.7 mln vs 13.4 mln
      Year
      Shr loss 13 cts vs profit 46 cts
      Net loss 1,054,000 vs profit 3,425,000
      Revs 61.8 mln vs 49.9 mln
      Note: Full name Safeguard Health Enterprises Inc.
      Current qtr and year figures include 2.9 mln dlr reserve
  for estimated loss from proposed divestment of one-third of
  existing 40 offices.
  

