Royal Caribbean Cruises has reported net income of $38.3 million, or $0.60 per share, on revenues of $355 million for its second quarter ended June 30, 1996, compared to net income of $31.5 million, or $0.50 per share, on revenues of $282.5 million for the same period last year.

RCCL reported 1,548,535 passenger cruise days and a load factor of 101.6 percent for the period, compared to 1,250,723 passenger cruise days and a load factor of 100.3 percent for last year's second quarter.

In related news, RCCL withdrew its previously announced stock offering due to market conditions and falling stock prices. The company said it intends to reconsider the offering in the future when market conditions are more favorable.