Pilgrim's Pride Corporation yesterday [Tuesday] announced a net loss of US$3.2m, or $0.08 per share, for the fourth fiscal quarter ended 28 September 2002, a $16.1m decrease compared to net income in the prior year's fourth fiscal quarter of $12.9m, or $0.32 per share.  The company also announced net sales for the fourth quarter of $639.8m, a $1.5m decrease compared to the $641.3m for the same period last year.  The fourth fiscal quarter results reflect a $0.05 per share non-recurring tax benefit associated with the tax law changes in Mexico.