U.S. Companies Reporting Quarterly EPS Reversals, April 30

The following U.S. companies reported earnings per share reversals for their latest quarter (end date of the quarter is noted in the last column).

Earnings estimates provided by Bloomberg.

TICKER                                             EST
SYM     COMPANY               Q12    Q11   % CHG    Q12   % CHG   Q/E
========================================================================
UAM#    UNIVERSAL AMERIC     0.26  -0.42      NM   0.10   160.0   Mar
KONA#   KONA GRILL INC       0.13  -0.01      NM   0.03   333.3   Mar
FFCH    FIRST FIN HLDGS      0.13  -0.08      NM   0.13     0.0   Mar
SPF#    STANDARD PACIFIC     0.02  -0.04      NM   0.01   100.0   Mar
SHOR#   SHORETEL INC        -0.03   0.01      NM  -0.04    25.0   Mar
INCB    INDIANA COMMUNIT    -0.77   0.31      NM   0.29      NM   Mar
GNK#    GENCO SHIPPING &    -0.87   0.38      NM  -0.68   -27.9   Mar

Number of companies reporting earnings reversals today:         7
Total number of companies reporting earnings today:            89

* - Company in Standard & Poor’s 500 Index.
# - Company reported in the late afternoon.
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