SureBeam Corporation today [Monday] reported record second quarter revenues of US$10.8m for fiscal 2002, an increase of 12% over US$9.6m in the second quarter of 2001. SureBeam's gross margin was 35% for the second quarter of 2002 and 2001, the group said. The net loss, in accordance with generally accepted accounting principles, for the second quarter of fiscal 2002 was US$5.1m, or $0.08 per share, compared to a net loss of $9.2m, or $0.16 per share, for the same period last year, a per share improvement of 50%. Pro forma* net loss was US$276,000, or US$0.00 per share, for the second quarter of fiscal 2002 compared to a pro forma* net loss of US$2.5m, or US$0.05 per share, for the second quarter of 2001.