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EARNINGS

ICN Pharmaceuticals Inc., Costa Mesa, reported earnings of $38.4 million on revenue of $212.5 million in the fourth quarter ended Dec. 31, compared with a net loss of $223.3 million (including a $235.3 million special charge related to the government seizure of its Yugoslavian unit) on revenue of $190.6 million (non-Yugoslvian revenue was $174.7 million) in the previous fourth quarter. For the year, the company reported earnings of $118.6 million on revenue of $638.5 million, compared with a net loss of $352.1 million (including the special charge) on revenue of $800.6 million (or $658.9 million, excluding Yugoslavia) in 1998.

ARV Assisted Living Inc., Costa Mesa, posted a net loss of $5.6 million on revenue of $34.0 million in the fourth quarter ended Dec. 31, compared with a net loss of $32.9 million on revenue of $35.1 million in the fourth quarter of 1998. For the year, the company reported a net loss of $27.7 million on revenue of $138.2 million, compared with a net loss of $45.9 million on revenue of $127.3 million in 1998.

Procom Technology Inc., Santa Ana, reported a net loss of $2.7 million on revenue of $16.3 million for the fiscal second quarter ended Jan. 31, compared with earnings of $17,000 on revenue of $23.9 million in the previous second quarter. For the six-month period, the company posted a net loss of $4.3 million on revenue of $35.2 million, compared with earnings of $1.5 million on revenue of $54.3 million in the fiscal 1999 period.

FutureLink Corp., Irvine, reported a net loss of $13.7 million on revenue of $8.6 million in the fourth quarter ended Dec. 31, compared with a net loss of $1.5 million on revenue of $1.8 million in the previous fourth quarter. For the year, the company reported a net loss of $35.6 million on revenue of $13.6 million, compared with a net loss of $6.0 million on revenue of $2.4 million in 1998.

Magic Software Enterprises Ltd., an Israeli company traded on the Nasdaq market with U.S. operations headquartered in Irvine, reported earnings of $3.8 million on revenue of $10.9 million in the fourth quarter ended Dec. 31, compared with earnings of $1.2 million on revenue of $6.5 million in the fourth quarter of 1998. For the year, the company posted earnings of $10.9 million on revenue of $37.0 million, compared with a net loss of $6.5 million on revenue of $20.5 million in 1998.

Beta Oil & Gas Inc., Newport Beach, reported a net loss of $1.7 million on revenue of $824,000 in the fourth quarter ended Dec. 31, compared with a net loss of $171,000 on no revenue in the fourth quarter of 1998. For the year, the company posted a net loss of $5.4 million on revenue of $1.2 million, compared with a net loss of $642,000 on no revenue in 1998.

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