FISONS PLC &lt;FISN.L> YEAR TO END-1986
  Shr 27.5p vs 24.3p
      Div 3.95p vs 3.34p making 6.5p vs 5.5p
      Pre-tax profit 85.1 mln stg vs 72.3 mln
      Turnover 702.6 mln vs 646.7 mln
      Tax 18.4 mln vs 15.2 mln
      Finance charges 4.1 mln vs 5.4 mln
      Minority interest 0.1 mln vs 0.5 mln
      Extraordinary debit, being closure and restructuring costs
  4.9 mln vs 3.7 mln
      Operating profit includes -
      Pharmaceutical 49.8 mln vs 39.0 mln
      Scientific equipment 23.2 mln vs 19.2 mln
      Horticulture 8.0 mln vs 8.7 mln
      Note - company said it plans one-for-one capitalisation
  

