Company: AK Steel (AKS

)

Fiscal year end: Dec-01

Prior estimate: 1.30

New estimate: 0.95

Rationale: See weak Q1

Company: Alberta Energy (AOG

)

Fiscal year end: Dec-01

Prior estimate: 4.74

New estimate: 5.55

Rationale: Continued strength of commodity prices

Company: Altera Corp (ALTR

)

Fiscal year end: Dec-01

Prior estimate: 1.30

New estimate: 0.96

Rationale: Reflects inventory overhang

Company: Briggs & Stratton (BGG

)

Fiscal year end: Jun-01

Prior estimate: 4.15

New estimate: 3.00

Rationale: Lower production, adverse mix change

Company: Conexant Systems (CNXT

)

Fiscal year end: Sep-01

Prior estimate: 0.30

New estimate: d0.22

Rationale: Slower demand, high inventory

Company: Fuller HB Co (FULL

)

Fiscal year end: Nov-01

Prior estimate: 4.00

New estimate: 3.50

Rationale: Impact of higher raw material costs

Company: ICN Pharmaceuticals (ICN

)

Fiscal year end: Dec-01

Prior estimate: 1.85

New estimate: 1.50

Rationale: Increased R&D spending, higher tax rate