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
========================================================================
EXP     EAGLE MATERIALS      0.20  -0.08      NM   0.23   -13.0   Mar
TUMI    TUMI HOLDINGS IN     0.17  -0.01      NM   0.11    54.5   Mar
ABMD    ABIOMED INC          0.06  -0.05      NM   0.07   -14.3   Mar
WSTL#   WESTELL TECH-A      -0.04   0.79      NM     na      na   Mar
THQI    THQ INC             -0.12   0.15      NM  -0.17    29.4   Mar

Number of companies reporting earnings reversals today:         5
Total number of companies reporting earnings today:            38

* - 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