	cullinet software inc cul th qtr ings april end shr loss cts vs shr profit cts net loss vs net profit revs mln vs mln avg shrs vs months shr loss cts vs shr profit cts net loss mln vs net profit mln revs mln vs mln avg shrs vs note both and figures restated to reflect april acquisition of distribution management systems inc accounted for as a pooling of interests results include a first quarter non recurring charge of mln dlrs with an after tax impact of cts per share attributable to the write off of the remaining assets acquried from computer pictures corp in november reuter 
