NU-MED INC <NUMS> 3RD QTR JAN 31 NET Shr 26 cts vs 10 cts Net 2,867,000 vs 1,208,000 Revs 100.0 mln vs 85.0 mln Avg shrs 10.4 mln vs 9,791,671 Nine mths Shr 57 cts vs 34 cts Net 6,327,000 vs 3,951,000 Revs 284.4 mln vs 225.4 mln Avg shrs 10.1 mln vs 9,831,097 Current year net both periods includes gain 1,755,000 dlrs from change inestimation of useful lives used in depreciation of property and equipment.