EMPIRE OF CAROLINA INC &lt;EMP> 4TH QTR NET
  Shr 71 cts vs 15 cts
      Net 4,234,000 dlrs vs 803,000 dlrs
      Revs 15.4 mln dlrs vs 10.3 mln dlrs
      12 mths
      Shr 1.26 dlrs vs 67 cts
      Net 7,299,000 dlrs vs 3,607,000 dlrs
      Revs 52.5 mln dlrs vs 40.7 mln dlrs
      NOTE: Empire's investment in the Deltona Corp is reported
  on the equity method beginning the fourth qtr of 1986. Amounts
  for 1985 and the first three qtrs of 1986 have been restated to
  reflect the retroactive application.
      During 1986, the 17-1/2 pct debentures and 9-7/8 dlrs
  preferred stock were redeemed or converted resulting in
  6,028,755 common shares outstanding at December 31, 1986 as
  compared to 2,408,766 common shares outstanding at December 31,
  1985.
  

