VERNON, Calif. -- Smart & Final here reported increased sales and lower earnings for the year and fourth quarter ended Jan. 2. the quarter to $200.6 million. The fourth-quarter and full-year period in 1993 had one less week than the year-ago comparable periods. Same-store sales increased 4.7% for the year and 6% for the quarter. Roger M. Laverty III, president and chief executive officer, said earnings were impacted by changes in accounting procedures. In addition, fourth-quarter ...

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