* RJR Nabisco Holdings Corp. said Tuesday...

* RJR Nabisco Holdings Corp. said Tuesday that earnings more than tripled in the second quarter. It cited improvements in its food and tobacco businesses and one-time factors that had reduced profit a year earlier.

The company said it earned $153 million, or 38 cents a share, compared to $46 million, or 5 cents a share, in the same period of 1994.

The results were reduced by a $67-million after-tax charge. A year earlier, there was an after-tax extraordinary loss of $146 million in the quarter for the expense of an early retirement of debt.

Excluding those unusual factors, net income in the second quarter was $220 million, or 58 cents per fully diluted share, compared to $192 million, or 53 cents, a year earlier. Share prices were adjusted for a 1-for-5 reverse stock split in April. Earnings computed on a fully diluted basis assume all securities that may be converted into common stock are converted.

“Earnings-wise, the quarter was on target,” said Emanuel Goldman, an analyst for PaineWebber Inc.