TOWLE MANUFACTURING CO &lt;QTOW> YEAR LOSS
  Oper shr loss 4.71 dlrs vs loss 14.09 dlrs
      Oper loss 22 mln vs loss 67.2 mln
      NOTE: 1986 loss excludes gain on the sale of Gold Lance
  Corp of 12.1 mln dlrs. Company is operating under chapter 11.
  

