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

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 da
+ys ago
...
oracle::OraSchmoe Oracle user::Never logged in
sshd::OpenSchmoe Privilege Se::Never logged in
web::suitespot,httpd serv::Never logged in