The Procter & Gamble Company today reported that it has exceeded expectations for second quarter results.  In a statement, the company said it had delivered on the high end of its financial guidance for the October - December quarter, behind record quarter unit volume. For the quarter ended 31 December 2001, unit volume grew 5% versus the prior year led by double-digit growth in the health and beauty care businesses. Excluding acquisitions and divestitures, unit volume increased 4%. Net sales were US$10.4 billion, up 2% versus year-ago.