Although Apple last week reported a quarterly loss, some financial news relating to Apple is worth a cheer. Claris, a wholly owned software subsidiary of Apple, reported record gains for its fourth quarter and its fiscal year. Revenue for the quarter was $91.1 million and revenue for the year was $281.7 million. Claris has a policy of not revealing its specific profits but noted that it has been profitable for the last 20 quarters and that the last quarter and year represented "record profits." Claris’s sales have been boosted by the terrific popularity of Mac OS 8, which took second place (to the Windows 95 upgrade) on PC Data’s chart for August. The Mac OS 8 upgrade took 11th place.