The Samuel Goldwyn Co. reported a loss of $ 674,000 (3 cents) for the second quarter ended Sept. 30, compared with a net loss of $ 2,661,000 (12 cents) a year earlier.Revenue for the Beverly Hills-based movie production, distribution and exhibition shingle was $ 17,296,000 vs. $ 7,192,000. During the second quarter, operating income increased to $ 315 ,000 from an operating loss of $ 2.059 million a year ago. The 140% increase in revenues over the comparable quarter was partly attributable to revenues from the company’s theater group, which chipped in with revenues of $ 8.65 million. Goldwyn acquired the Landmark Theatres and Seven Gables Theatres chain through its December 1991 acquisition of Heritage Entertainment. During the quarter, the Goldwyn circuit sported 93 screens in 43 locations. During the quarter, Goldwyn’s film product included a portion of the box office from “The Playboys,”"The Best Intentions” and “The Waterdance,” while domestic and international television activity continued to be driven by “American Gladiators” and licensing of the Goldwyn movie library. Goldwyn president and chief operating officer Meyer Gottlieb said the company made progress with “significantly improved revenues and operating incomes.” Every division of the company showed improved results during the quarter, Gottlieb said. Gottlieb said, “We are still not pleased with the company’s overall profitability, but we remain optimistic” that its plan for long-term growth and increased profitability is working.