Bonneville Pacific Corp., 257 E. 200 South, an independent power developer, is reporting a net loss of $37.2 million or $2.66 per share for the eight-month period ending Dec. 31, 1990, on revenues of $77.6 million.

Company officials issued financial figures for the eight-month period following a decision to change the end of its fiscal year to Dec. 31 from April 30.Robert L. Wood, chairman and chief executive officer, said the loss reported includes a $13.2 million write-off in development costs that previously had been capitalized and reserves of $6.5 million. An additional loss of $6.4 million stemmed from Bonneville's food-processing operation in Santa Maria, Calif.

For the fiscal year ending April 30, 1990, Bonneville reported revenues of $81 million and net income of $5 million or 39 cents per share.

"The results from the most recent eight-month period are clearly disappointing. Among the steps we are taking to improve results are divestiture of our California food-processing operation and other small marginal operating projects, and increased focus on bringing our most promising new projects on line," he said.