HELDOR INDUSTRIES &lt;HLDR> 1ST QTR LOSS

  Qtr ends Jan 31
      Shr loss 38 cts vs loss 60 cts
      Net loss 1,388,000 vs 2,181,000
      Revs 8,199,000 vs 6,668,000
      NOTE: 1987 qtr includes tax gain 964,000 for insurance
  claims.
      1987 qtr also includes non-recurring expense 150,000 for
  discontinued operations and consolidation of four distribution
  service centers.
  

