PENWEST INC &lt;PENW.O> 3RD QTR MAY 31 NET
  Shr 1.08 dlrs vs 37 cts
      Net 3,025,000 vs 1,188,000
      Sales 35.2 mln vs 35.4 mln
      Avg shrs 2,794,298 vs 3,187,051
      Nine mths
      Shr 2.43 dlrs vs 83 cts
      Net 6,781,000 vs 2,576,000
      Sales 101.0 mln vs 99.7 mln
      Avg shrs 2,794,298 vs 3,115,499
  

