Sales 3.65 billion crowns vs 3.40billion.
     Profit  after financial items 821.2 mln crowns vs 740.2
mln.
    The 1986 results include a once-off writedown of 520 mln
crowns for intangible assets, mainly the know-how paid for in
the takeover of a number of high-tech companies by the group,
Pharmacia said.
    Earnings per share after real tax including the writedown:
1.94 crowns vs 12.05 crowns.
    Earnings per share after real tax (not including the
writedown): 12.38 crowns vs 12.05
    Earnings per American Depository Receipt (ADR) according to
U.S. Accounting principles after real tax including the
writedown): 1.96 crowns vs 9.49 crowns.
    Earnings per ADR according to U.S. Accounting principles
after real tax (without the writedown): 9.8 crowns vs 9.49.
    One ADR represents 0.75 pct of one B Free share in
Pharmacia.
    The board proposed a dividend of 1.55 crowns vs 1.25.
 REUTER
