The pay-per-transaction videocassette distributor Rentrak reported a second fiscal quarter loss of $ 475,917 (5 cents per share), a 50% improvement over the loss in the comparable quarter in 1991 of $ 824,742 (9 cents).Revenues for its second fiscal quarter ended Sept. 30 dipped 5% to $ 11.1 million as compared with $ 11.7 million in the comparable three months in 1991. Revenues for the first six months of the company’s 1993 fiscal year, ending Sept. 30, grew 9% to $ 22.2 million compared to $ 20.4 million for the same period in 1991. For the six months, the company reported a loss of $ 249,761 (3 cents) compared to a loss of $ 1.1 million (13 cents) for the same period last year. The company attributed the second-quarter loss to a $ 500,000 charge due to extraordinary start-up costs for the chain store division, the launch of a marketing campaign and testing and other costs associated with its DataTrak device venture with CC/ABC Video Enterprises. In Japan, the company reported second-quarter revenues rose 53% to $ 8.8 million from $ 5.8 million the year before. But the company added that continuing accounting adjustments and ongoing costs of seeding product resulted in a loss of $ 457,000 for the period, as opposed to a loss of $ 51,000 last year.