CSM SYSTEMS INC &lt;CSMS> YEAR ENDED DEC 31 LOSS

  Shr loss 20 cts vs profit 24 cts
      Net loss 173,578 vs profit 211,324
      Revs 4,558,244 vs 5,595,644
      NOTE: Earnings per share restated retroactively for all
  periods to reflect 20 pct stock dividend in April 1984 and 25
  pct stock split September 1985.
      Revenues include progress receivables on long-term
  contracts not billed to customers, and reflect the
  proportionate elements of profit as revenues based on stage of
  completion of long term contracts.
  

