TPA OF AMERICA INC &lt;TPS> 4TH QTR LOSS
  Shr loss five cts
      Net loss 753,000
      Revs 8,932,000
      Avg shrs 16.0 mln
      Year
      Shr loss seven cts
      Net loss 995,000
      Revs 27.9 mln
      Avg shrs 14.8 mln
      NOTE: Company started operating in August 1985.
      Results reflect change in fiscal year from November 30 end.
  

