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               Q11    Q10   % CHG    Q11   % CHG   Q/E
========================================================================
TLP     TRANSMONTAIGNE P     0.65  -0.24      NM   0.55    18.2   Dec
BKR     MICHAEL BAKER CO     0.43  -0.07      NM   0.31    38.7   Dec
CHDN    CHURCHILL DOWNS      0.25  -0.26      NM  -0.01      NM   Dec
SRSL    SRS LABS INC         0.05  -0.03      NM   0.11   -54.5   Dec
STRI#   STR HOLDINGS INC    -0.05   0.35      NM  -0.03   -66.7   Dec
CLNE    CLEAN ENERGY FUE    -0.29   0.18      NM  -0.18   -61.1   Dec
PULS    PULSE ELECTRONIC    -1.02   0.08      NM   0.01      NM   Dec

Number of companies reporting earnings reversals today:         7
Total number of companies reporting earnings today:            36

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

To contact the reporter on this story: Wendy Soong in New York at at csoong@Bloomberg.net.

To contact the editor responsible for this story: Alex Tanzi at at atanzi@Bloomberg.net