PENWEST LTD <PENW> 2ND QTR ENDS FEB 28 NET
Shr 85 cts vs 24 cts
    Net 2,381,000 vs 754,000
    Revs 35.3 mln vs 32.6 mln
    Avg shrs 2,777,620 vs 3,161,603
    Six mths
    Shr 1.35 dlrs vs 44 cts
    Net 3,756,000 vs 1,388,000
    Revs 65.8 mln vs 64.3 mln
    Avg shrs 2,777,620 vs 3,161,603

 Reuter
