NU Online News Service, Feb. 27, 1:15 p.m. – Clark/Bardes Inc., North Barrington, Ill., a benefits and compensation consulting firm, is reporting $7.1 million in net income for the fourth quarter of 2001 on $77 million in revenue, compared with $8.3 million in net income on $57 million in revenue for the fourth quarter of 2000.

Net results for the latest quarter include a $2.1 million write-down of goodwill for a past acquisition, and a $2 million charge for the reclassification of interest-rate swaps. Operating income, which excludes those charges and other gains and charges, increased to $14 million, from $13 million, the company says.