WESTERBEKE CORP &lt;WTKB> 1ST QTR JAN 31 LOSS
  Shr loss 11 cts vs profit six cts
      Net loss 217,200 vs profit 83,200
      Revs 3,564,200 vs 3,171,900
      Avg shrs 2,033,750 vs 1,334,950
  

