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