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
========================================================================
SAFT#   SAFETY INSURANCE     1.11  -0.24      NM   0.70    58.6   Mar
OGXI#   ONCOGENEX PHARMA     0.67  -0.31      NM  -0.73      NM   Mar
NAVG#   NAVIGATORS GROUP     0.48  -0.43      NM   0.41    17.1   Mar
PWR*    QUANTA SERVICES      0.27  -0.05      NM   0.17    58.8   Mar
HOS     HORNBECK OFFSHOR     0.27  -0.35      NM   0.29    -6.9   Mar
ACOR    ACORDA THERAPEUT     0.19  -0.02      NM   0.13    46.2   Mar
LCUT    LIFETIME BRANDS      0.11  -0.08      NM  -0.04      NM   Mar
HVT     HAVERTY FURNITUR     0.11  -0.03      NM   0.05   120.0   Mar
HEES    H&E EQUIPMENT SE     0.10  -0.19      NM   0.04   150.0   Mar
TICKER                                             EST
SYM     COMPANY               Q12    Q11   % CHG    Q12   % CHG   Q/E
========================================================================
ULBI    ULTRALIFE CORP       0.08  -0.23      NM   0.11   -27.3   Mar
HFBC    HOPFED BANCORP       0.06  -0.28      NM   0.12   -50.0   Mar
MDC     MDC HOLDINGS INC     0.04  -0.43      NM  -0.14      NM   Mar
AVNW    AVIAT NETWORKS I     0.04  -0.01      NM  -0.01      NM   Mar
XBKS    XENITH BANKSHARE     0.03  -0.25      NM  -0.03      NM   Mar
GLF     GULFMARK OFFSHOR     0.03  -0.05      NM   0.56   -94.6   Mar
FBN     FURNITURE BRANDS     0.01  -0.06      NM  -0.01      NM   Mar
WPX*    WPX ENERGY          -0.05   0.03      NM  -0.02  -150.0   Mar
FSYS    FUEL SYSTEMS SOL    -0.06   0.02      NM   0.06      NM   Mar
PQ      PETROQUEST ENERG    -0.09   0.13      NM   0.00      na   Mar
MNTA    MOMENTA PHARMACE    -0.10   1.13      NM   0.19      NM   Mar
HNT     HEALTH NET INC      -0.10   0.61      NM   0.60      NM   Mar
LINC    LINCOLN EDUCATIO    -0.14   0.46      NM  -0.19    26.3   Mar
STFC    STATE AUTO FINL     -0.16   0.18      NM   0.05      NM   Mar
PLNR    PLANAR SYSTEMS      -0.17   0.07      NM  -0.18     5.6   Mar
IRF#    INTL RECTIFIER      -0.18   0.55      NM  -0.16   -12.5   Mar
NPTN#   NEOPHOTONICS COR    -0.22   0.01      NM  -0.28    21.4   Mar
ORN     ORION MARINE        -0.23   0.06      NM  -0.25     8.0   Mar
TICKER                                             EST
SYM     COMPANY               Q12    Q11   % CHG    Q12   % CHG   Q/E
========================================================================
ANR*    ALPHA NATURAL RE    -0.27   0.65      NM  -0.06  -350.0   Mar
NRG*    NRG ENERGY          -0.37   0.28      NM  -0.08  -362.5   Mar
WNR     WESTERN REFINING    -0.59   0.17      NM   0.81      NM   Mar
AVEO    AVEO PHARMACEUTI    -0.77   2.28      NM  -0.75    -2.7   Mar

Number of companies reporting earnings reversals today:        31
Total number of companies reporting earnings today:           275

* - 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