Toy maker Mattel Inc. said its net...

Toy maker Mattel Inc. said its net earnings were off by 66% in the fourth quarter and 8.1% for all of 1985, but much of the difference was attributed to lower tax credits than in 1984. The Hawthorne-based firm also said it expected to show no profit in the first quarter of this year as it focuses its shipments on new products that have lower profit margins than its current line of goods.