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
========================================================================
RGC#    REGAL ENTERTAI-A     0.30  -0.04      NM   0.16    87.5   Mar
DGI#    DIGITALGLOBE INC     0.08  -0.02      NM   0.02   300.0   Mar
RLOC#   REACHLOCAL INC       0.07  -0.09      NM   0.01   600.0   Mar
PSTB    PARK STERLING CO     0.07  -0.10      NM   0.02   250.0   Mar
CYNO    CYNOSURE INC-A       0.06  -0.15      NM  -0.01      NM   Mar
SPAR    SPARTAN MOTORS       0.04  -0.03      NM   0.02   100.0   Mar
BEE#    STRATEGIC HOTELS     0.02  -0.02      NM  -0.15      NM   Mar
AZPN#   ASPEN TECHNOLOGY     0.01  -0.04      NM  -0.05      NM   Mar
ACI     ARCH COAL INC       -0.04   0.36      NM   0.19      NM   Mar
TICKER                                             EST
SYM     COMPANY               Q12    Q11   % CHG    Q12   % CHG   Q/E
========================================================================
HSON    HUDSON GLOBAL IN    -0.08   0.01      NM  -0.04  -100.0   Mar
WBMD#   WEBMD HEALTH COR    -0.12   0.19      NM   0.00      na   Mar
FBNC#   FIRST BANCORP/NC    -0.35   0.32      NM   0.16      NM   Mar
KFRC#   KFORCE INC          -0.51   0.12      NM   0.15      NM   Mar

Number of companies reporting earnings reversals today:        13
Total number of companies reporting earnings today:           156

* - 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