Company: AmeriCredit (ACF

)

Year ending: Jun-03

Prior estimate: 0.90

New estimate: 0.76

Rationale: Impact of secondary share offering

Company: ATMI Inc (ATMI

)

Year ending: Dec-02

Prior estimate: -0.06

New estimate: -0.32

Rationale: Risk of chip sales slump extending

Company: Callaway Golf (ELY

)

Year ending: Dec-02

Prior estimate: 1.05

New estimate: 0.75

Rationale: Company lowered EPS guidance for the second half

Company: Children's Place (PLCE

)

Year ending: Jan-03

Prior estimate: 1.45

New estimate: 0.45

Rationale: Severe decline in September sales

Company: Delta Air Lines (DAL

)

Year ending: Dec-02

Prior estimate: -6.79

New estimate: -7.84

Rationale: Worsening industry revenues

Company: Flowserve (FLS

)

Year ending: Dec-02

Prior estimate: 1.70

New estimate: 1.50

Rationale: Company guidance

Company: NVIDIA Corp (NVDA

)

Year ending: Jan-03

Prior estimate: 0.90

New estimate: 0.80

Rationale: Softer PC markets, new shares to be issued

Company: United Rentals (URI

)

Year ending: Dec-02

Prior estimate: 1.71

New estimate: 1.36

Rationale: Weak commercial construction

Company: Unocal Corp (UCL

)

Year ending: Dec-02

Prior estimate: 1.72

New estimate: 1.90

Rationale: New oil & gas price, production forecasts

Company: Varian Semiconductor (VSEA

)

Year ending: Sep-03

Prior estimate: 0.54

New estimate: 0.14

Rationale: Slowing capital spending pushing out a recovery