FEDERAL CO <FFF> 3RD QTR FEB 28 NET Shr 1.00 dlr vs 34 cts Net 16.9 mln vs 5,696,000 Revs 371.3 mln vs 303.2 mln Avg shrs 16.9 mln vs 16.3 mln Nine mths Shr 3.55 dlrs vs 1.66 dlrs Net 59.3 mln vs 27.1 mln Revs 1.02 billion vs 912.8 mln Avg shrs 16.7 mln vs 16.3 mln