Manor Care Inc. of Silver Spring has reported substantially higher revenue and income for the first quarter, mainly as a result of its acquisition of Quality Inns International Inc. late last year.

Net income for the first quarter totaled $3.19 million (48 cents a share), compared with $1.25 million (28 cents) in the like period last year. Revenues rose from $14.3 million in the first three months of 1980, to $35.24 million in the latest first quarter.

Year-ago figures were adjusted for a three-for-two stock split that the company paid in February. Per-share results for both years reflect a five-for-four split that was paid earlier this month.

First-quarter figures include results of Quality Inns International, which Manor Care acquired last December and treated as a purchase for accounting purposes.

Quality Inns accounted for $18.49 million of Manor Care's first quarter results, said James Radcliffe, senior vice president and treasurer.

Manor Care has had average growth of about 37 percent in the past five years, a rate that Radcliffe said the company expects to maintain.

Manor Care's primary business is operating nursing centers. It operates 23 nursing homes in nine states, as well as a general-care hospital and three alcoholic rehabilitation centers.

J. Kalvin Kaylor, Manor Care's president, said he is "very optimistic" about the outlook for the health care business, despite cutbacks in federal programs. Less than a third of the patients in Manor Care facilities are dependent upon Medicare, he said.