New York-based Revelon Group posted a net profit for the third quarter and nine months, but due to the acquisition of Revlon in November, 1985, and the company's change of fiscal year, results are not comparable to prior year periods. After net interest expense of $36.8 million primarily relating to the acquisition of Revlon, the company reported a net profit of $23.3 million for the third quarter and $26.8 million for the nine months. During the third quarter, the company settled certain Revlon pension liabilities and recorded a gain of $18 million. In addition, the company has net pension income of $4.6 million and $18.2 million for the three and nine months, respectively, resulting from the adoption of statement of Financial Accounting Standards No. 87, Employers' Accounting for Pensions.