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
========================================================================
RNWK#   REALNETWORKS INC     2.32  -0.20      NM     na      na   Jun
GLP     GLOBAL PARTNERS      0.66  -0.09      NM   0.20   230.0   Jun
PHH     PHH CORP             0.49  -0.73      NM   0.82   -40.2   Jun
PANL#   UNIVERSAL DISPLA     0.23  -0.03      NM   0.25    -8.0   Jun
TRNO    TERRENO REALTY C     0.16  -0.10      NM   0.14    14.3   Jun
CPNO#   COPANO ENERGY-UN     0.14  -0.07      NM  -0.01      NM   Jun
FOR     FORESTAR GROUP       0.07  -0.11      NM  -0.03      NM   Jun
ADK     ADCARE HEALTH SY     0.05  -0.40      NM   0.01   400.0   Jun
BKEP    BLUEKNIGHT ENERG     0.04  -0.46      NM   0.11   -63.6   Jun
TICKER                                             EST
SYM     COMPANY               Q12    Q11   % CHG    Q12   % CHG   Q/E
========================================================================
AUTH    AUTHENTEC INC        0.03  -0.04      NM   0.01   200.0   Jun
ELON    ECHELON CORP        -0.01   0.05      NM  -0.03    66.7   Jun
PESI    PERMA-FIX ENVIR     -0.02   0.05      NM   0.03      NM   Jun
INFU#   INFUSYSTEM HOLD     -0.02   0.05      NM     na      na   Jun
HILL#   DOT HILL SYSTEMS    -0.03   0.01      NM  -0.01  -200.0   Jun
WG      WILLBROS GROUP      -0.06   0.35      NM   0.10      NM   Jun
SWX     SOUTHWEST GAS CP    -0.08   0.09      NM   0.09      NM   Jun
ATLS    ATLAS ENERGY LP     -0.15   0.67      NM   0.17      NM   Jun
XNPT    XENOPORT INC        -0.22   0.55      NM  -0.44    50.0   Jun
STEC    STEC INC            -0.27   0.18      NM  -0.26    -3.8   Jun
ANR*    ALPHA NATURAL RE    -0.33   0.96      NM  -0.31    -6.5   Jun
OTT     OTELCO INC-IDS      -2.16   0.10      NM   0.08      NM   Jun

Number of companies reporting earnings reversals today:        21
Total number of companies reporting earnings today:           199

* - 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