STEWART-WARNER CORP &lt;STX> 4TH QTR LOSS

  Shr loss 3.86 dlrs vs profit 37 cts
      Net loss 24,973,000 vs profit 2,389,000
      Sales 62.5 mln vs 65.3 mln
      Year
      Shr loss 3.22 dlrs vs profit 1.32 dlrs
      Net loss 20,861,000 vs profit 8,515,000
      Sales 268.0 mln vs 272.7 mln
      NOTE: 1986 earnings include a provision for restructuring
  costs of 23,675,000 dlrs, or 3.66 dlrs a share (pre-tax) and
  the effect of adoption of FASB 87 which reduced pension expense
  by 617,000 dlrs for the quarter and 1,817,000 dlrs for the year
  before taxes
      Earnings include nonoperating income from the effect of
  nonrecurring gains of 1,811,000 dlrs in the 1st Qtr of 1986
  from the sale of its minority interest in Plexus Corp and
  1,480,000 dlrs in the 3rd Qtr of 1985 related to the sale of
  excess property
  

