SIERRA HEALTH SERVICES INC &lt;SIE> 4TH QTR LOSS
  Shr loss 52 cts vs profit six cts
      Net loss 2,943,000 vs profit 334,000
      Revs 33.5 mln vs 18.5 mln
      Year
      Shr loss 1.57 dlrs vs profit 16 cts
      Net loss 8,781,000 vs profit 792,000
      Revs 116.0 mln vs 56.5 mln
  

