HORN AND HARDART CO &lt;HOR> 4TH QTR NET

  Shr 1.27 dlrs vs two cts
      Net 18.8 mln vs 357,000
      Revs 126.0 mln vs 98.5 mln
      Avg shrs 14.7 mln vs 12.0 mln
      Year
      Shr loss 2.17 dlrs vs loss 65 cts
      Net loss 28.4 mln vs loss 7,225,000
      Revs 405.0 mln vs 356.2 mln
      Avg shrs 13.1 mln vs 12.2 mln
      NOTE: 1986 net both periods includes 15.0 mln dlr gain from
  sale of real estate.
      1986 year net includes charge 34.0 mln dlrs from
  restructuring of Bojangles' restaurant unit and charge
  4,090,000 dlrs from exchange of notes for common stock.
      1985 year net includes charge 6,900,000 dlrs related to
  foodservice unit and gain 2,400,000 dlrs from sale of
  marketable securities.
  

