ROWAN COS INC &lt;RDC> 1ST QTR LOSS
  Shr loss 36 cts vs loss 11 cts
      Net loss 18.6 mln vs loss 5,855,000
      Revs 23.9 mln vs 53.9 mln
      NOTE: Net includes tax credits of 12.2 mln dlrs vs
  8,510,000 dlrs.
  

