BEST PRODUCTS CO &lt;BES> 4TH QTR JAN 31 NET

  Shr profit 1.44 dlrs vs profit 83 cts
      Net profit 39.0 mln vs profit 22.5 mln
      Sales 816.1 mln vs 865.3 mln
      Year
      Shr loss 95 cts vs profit eight cts
      Net loss 25.6 mln vs profit 2,223,000
      Sales 2,142,118 vs 2,234,768
      NOTE: Current year net both periods includes prtax
  provisions for restructuring operations of 4,868,000 dlrs in
  quarter and 38.1 mln dlrs in year.
      Latest year net includes 1,825,000 dlr tax credit and
  2,600,000 dlr posttax loss from debt extinguishment.
  

