SCOPE Inc., a Reston electronics company, reported a $1.4 million loss (98 cents per share) for its 1985 fiscal year -- an eight-month period that ended Aug. 31.

With Lexicon Corp. having acquired a majority control of SCOPE last summer, SCOPE has readjusted its fiscal year to correspond with that of Lexicon's. As a result, SCOPE's 1985 fiscal year is shorter than normal.

Compared with the full 12-month 1984 fiscal year when the company earned a $242,000 profit (17 cents), the $1.4 million loss was a sharp retreat. The company attributed the loss to the its unsuccesful atempt to fight Lexicon's tender offer as well as a reevaluation of certain inventory items.

Saying it expected fiscal 1986 to be "profitable and show strong revenue growth," the company announced a 20 percent stock dividend for shareholders of record as of Dec. 9. The dividend will be paid Jan. 6.

For the eight-month 1985 fiscal year, the company reported revenue of $8.9 million, down 37 percent from the previous 12-month period when revenue totaled $14.2 million.Finalco Group Inc. yesterday reported a $263,000 loss (5 cents a share) for its fiscal year that ended June 30. The loss for the McLean-based equipment-leasing company compared with a $2 million profit (39 cents) earned during the previous year.

The company attributed the loss to nonrecurring charges, including a $1.3 million bill to settle a dispute with the Internal Revenue Service regarding the company's federal income taxes between 1977 and 1983. Finalco also said that its diversification efforts into fee and brokerage areas cost it $1.2 million.

Finalco said that its efforts to diversify from its equipment-leasing operations should "have a positive effect on 1986 earnings."

For the year, the company's revenue was up 7.6 percent to $76.5 million from $71.1 million.