O.C. EARNINGS

For Better Living: The San Juan Capistrano company, which manufactures precast concrete and plastic products and publishes specialty magazines, reported a 1992 profit of $720,000, or 82 cents a share. Those earnings, which included a gain of $200,000 from an accounting change, were up 58% from a profit of $455,000, or 51 cents a share, for the previous year. Annual revenue declined 4% to $68.8 million from $71.9 million. For the fourth quarter, the company lost $7,000, or 1 cent a share, on revenue of $17.1 million. That compared to a loss of $54,000, or 6 cents a share, on revenue of $17.6 million a year earlier.