New York-based Uniroyal posted a net loss...

New York-based Uniroyal posted a net loss in income for the third quarter and nine-months ended Sept. 28, compared to the same periods in 1985. Due to changes in accounting bases and differences in the capital structure of Uniroyal since its merger, through a leveraged buyout with an affiliate of Clayton & Dubilier on Sept. 24, 1985, the results for the 1986 quarter are not comparable to prior year results, a spokesman said. However, the company noted that the results reflect the disposition of various businesses--the formation of a joint venture company, The Uniroyal Goodrich Tire Co., combining Uniroyal’s tire business with the tire business of B. F. Goodrich, a power transmission subsidiary was sold to Gates Rubber Co. and subsequent to the close of the fiscal period, Uniroyal also completed the divestments of its chemical and plastics subsidiaries.