HECK'S INC &lt;HEX> 4TH QTR JAN THREE NET
  Shr losses not given
      Net loss 7,800,000 vs loss 5,400,000
      Sales 181.2 mln vs 182.0 mln
      Year
      Shr losses not given
      Net loss 17.8 mln vs loss 4,900,000
      Sales 566.3 mln vs 523.3 mln
      NOTE: Company operating in Chapter 11 bankruptcy.
      1986 year net includes four mln dlr LIFO charge and
  3,400,000 dlr credit from pension plan termination.
  

