BEARD CO &lt;BEC> YEAR LOSS

  Shr loss 57 cts vs profit 3.02 dlrs
      Net loss 3,606,000 vs profit 8,294,000
      Revs 15.3 mln vs 23.9 mln
      Note: Net includes gains from sale of USPCI Inc &lt;UPC> stock
  of 1.5 mln vs 20.5 mln
      Year-ago net includes loss from discontinued operations of
  10.3 mln.
  

