while (my $line=<>)   {
    $line =~ /(\S+)\s+(.+?)\s*((?:Last|Never).+)/;
    print "$1::$2::$3\n";
}

##</code><code>##

flexlm::FlexLM license manag::Never logged in
m12345::Shmoe,Ronald K.::Last login Thu May  1 14:11:54 2003 (160 days ago)
m54321::O'Schmoe,Karen D.::Last login Sun Sep 29 15:39:43 2002 (374 days ago
m54321::O'Schmoe,Karen D.::Last login Sun Sep 29 15:39:43 2002 (374 days ago
mresw3::Joe-Schmoe,Mira::Never logged in
mdsjlk::Schmoe, Robert L.::Last login Thu Sep 12 15:41:11 2002 (391 days ago)
oracle::OraSchmoe Oracle user::Never logged in
sshd::OpenSchmoe Privilege Se::Never logged in
web::suitespot,httpd serv::Never logged in