SPECTRAN CORP &lt;SPTR> 4TH QTR
  Shr loss 2.22 dlrs vs profit 16 cts
      Net loss 10.2 mln vs profit 760,443
      Revs 1.1 mln vs 3.7 mln
      Year
      Shr loss 3.68 dlrs vs profit 64 cts
      Net loss 16.9 mln vs profit 2.7 mln
      Revs 3.6 mln vs 15.2 mln
      NOTE:1986 4th qtr includes 6.7 mln dlr restructuring charge
  and writedowns of 280,000 dlrs. year includes writedown of 3.6
  mln dlrs.
  

