	gulf resources and chemical corp gre th qtr oper shr profit cts vs loss cts oper net profit vs revs mln vs mln year oper shr profit cts vs loss cts oper net profit vs loss revs mln vs mln notes operating net excludes loss dlrs or cts a share vs loss dlrs or dlrs a share in quarter and loss dlrs or cts a share vs profit dlrs or dlrs a share from discontinued operations loss from discontinued operations includes mln dlrs charge equal to cts a share to provide for additional liabilities resulting from the closure of lead zinc and silver mining smelting and refining business year operating net includes pre tax gain of mln dlrs equal to cts a share from pension plan termination and gain of mln dlrs or cts a share from reduction in deferred taxes effective jan company changed oil and gas accounting to successful efforts from full cost increasing year net mln dlrs or cts a share and increasing loss mln dlrs or cts a share the cumulative effect of the change was to decrease retained ings at dec by mln dlrs reuter 
