	healthmate hmte expects qualified opinion healthmate inc said its auditors laventhol and horwath indicated they will issue a qualified opinion on the company s financial statements the company which went public in march earlier reported losses for the fourth quarter it said the auditor s statement known as a subject to opinion cautions that because of continuing operating losses and negative cash flow it must achieve profitable operations or acquire additional equity capital or other financing to continue in existence healthmate reported a loss for the year of dlrs or cts a share on revenues of mln dlrs a year ago it had a loss of dlrs or cts a share on revenues of dlrs it said the increased sales reflect initial shipments of its fluoroscan imaging systems low radiation x ray imaging devices that recently were classified by underwriters laboratories inc reuter 
