P511ORACLE 511 Mon24 Feb C4 1714:57        S&W BERISFORD   Final 7p making 10.5p (same) Turnover £7,291.83m (£5,703.05m) Profit before tax £52.95m (£80.23m) Earnings per share 21.41p (32.79p) The company blamed over-supplied markets for the £27m drop in pre-tax profits. The London-based group which deals in food, wool, timber, finance and insurance, said margins had been tight and there were fewer opportunities for profit. Shares improved on the news.  City headlines 500 Newsfile 520 SKIING HOLIDAYS GALORE! ..on 584