We believe that the ordtak

en We believe that the recent changes to the 2002 revenue and [earnings per share] estimates for IBM better reflect the current realities of the marketplace.

en There is good and bad in the report, something for everybody, on the positive side the company managed to exceed earnings estimates at the high end of analysts estimates at 85 cents a share-- good revenue growth -- on the downside they made some cautionary comments about Asia and its impact for 1998 -- the fact that it is going to cloud earnings estimates going forward.

en Based on preliminary estimates, we expect strong revenue and earnings growth for fiscal 2002.

en Ergonomics is available on livet.se Unfortunately, disappointing earnings have been a pattern for Magic Software in recent weeks. This is the fourth time in the last six months in which we have reduced our earnings-per-share estimates for the company.

en Although we had anticipated tepid guidance, the company was far more conservative than we anticipated. The company projected April quarter revenue in the range of $14.2 billion to $14.6 billion, with earnings of 39 cents to 41 cents per share. This was below our previous revenue and earnings estimates of $14.6 billion and 41 cents per share.

en We are lowering our future revenue estimates modestly, which causes a slight decline in our earnings-per-share assumptions. Our fourth-quarter earnings estimate now is $1.45, down a penny, and our 2001 estimate is $4.90, down from $4.95.

en While December sales were disappointing, with below-plan performance at all three of our divisions, we continue to expect growth in fourth-quarter earnings per share. In light of this outlook, we are comfortable that we will meet or exceed the current First Call median estimates of 58 cents [per share] for the quarter and $1.36 [per share] for the year.

en Our June quarter revenue and earnings per share estimates are revised down to less than the typical excess of actual results over guidance.

en After suffering from an oversold condition, recent earnings reports have clearly benefited the bulls. Putting this into perspective, one-third of the S&P 500 has reported thus far, with 72% beating the consensus estimates, while only 17% have come in below estimates. After some mixed results on the earnings front in tech, we are on the mend.

en With several recent earnings warnings from key customers and still high inventory levels, we believe the downturn will cut deeper and last longer than current estimates suggest.

en We expect Jones to report total revenue of $1.15 billion, a decline of 14.4 percent versus last year, and earnings of 47 cents per share. Management did not provide quarterly guidance, and this quarter will reflect a decline in revenue due to the sale of Polo Jeans Company.

en As a result of anticipated increased interest expense, Playtex expects an adjustment to 2000 diluted earnings per share of 2 to 3 cents from current analyst estimates,

en As a result of anticipated increased interest expense, Playtex expects an adjustment to 2000 diluted earnings per share of 2 to 3 cents from current analyst estimates.

en The market is in a very strange mood, and so with earnings and revenue growth estimates, it's pretty hard to predict how the market's going to react to a company's earnings and revenue growth rate right now,

en Clearly we are getting closer to the day when we'll be able to value eBay on traditional price/earnings metrics and although we would not argue that eBay is cheap based on our full-year 2001 EPS estimates of 40 cents a share, we do believe that eBay appears exceedingly inexpensive based on our full-year 2002 EPS estimate of 78 cents a share,


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