PacifiCare Health Systems Inc.: The Cypress-based managed...

PacifiCare Health Systems Inc.: The Cypress-based managed care company reported a profit of $20.4 million, or 73 cents a share, for its first fiscal quarter, which included a gain of $5.7 million from an accounting change. That compares with profit of $10.7 million, or 39 cents a share, for the like period a year ago. Revenue for the quarter ended Dec. 31 rose 33%, to $645.7 million from $484.8 million.