Company: Footstar (FTS

)

Year ending: Dec-2003

Prior estimate: 1.43

New estimate: 1.14

Rationale: Weaker outlook

Company: Tenet Healthcare (THC

)

Year ending: May-2003

Prior estimate: 1.41

New estimate: 1.05

Rationale: Lower revenues, higher costsJune 20

Company: Cummins Inc (CUM

)

Year ending: Dec-2003

Prior estimate: 1.18

New estimate: .89

Rationale: Changed margin, tax rate assumptions

Company: DaimlerChrysler (DCX

)

Year ending: Dec-2003

Prior estimate: 2.88

New estimate: 2.10

Rationale: Lower margins

Company: Forest Oil (FST

)

Year ending: Dec-2003

Prior estimate: 2.27

New estimate: 2.58

Rationale: Updated oil and gas prices

Company: Solectron Corp (SLR

)

Year ending: Aug-2004

Prior estimate: .10

New estimate: -.05

Rationale: Weak end-markets, poor visibility June 19

Company: Argosy Gaming (AGY

)

Year ending: Dec-2003

Prior estimate: 2.40

New estimate: 1.98

Rationale: Higher competitive pressure on margins

Company: Eastman Kodak (EK

)

Year ending: Dec-2003

Prior estimate: 2.49

New estimate: 1.63

Rationale: Weak travel, leisure market June 18

Company: Electronic Data Systems (EDS

)

Year ending: Dec-2003

Prior estimate: 1.61

New estimate: 1.42

Rationale: Competitive threats, problem contracts

Company: Leggett & Platt (LEG

)

Year ending: Dec-2003

Prior estimate: 1.19

New estimate: 1.05

Rationale: Weak demand, high energy costs

Company: Lyondell Chemical (LYO

)

Year ending: Dec-2003

Prior estimate: .00

New estimate: -.70

Rationale: Higher than expected feedstock costs

Company: Martek Biosciences (MATK

)

Year ending: Oct-2003

Prior estimate: .54

New estimate: .62

Rationale: Signing Nestle as licensee

Company: Tupperware Corp (TUP

)

Year ending: Dec-2003

Prior estimate: 1.15

New estimate: .93

Rationale: Continued weakness in North American business

Company: Wet Seal (WTSLA

)

Year ending: Jan-2004

Prior estimate: .55

New estimate: -.10

Rationale: First-quarter loss, second-quarter guidance by company June 17

Company: Ashland Inc (ASH

)

Year ending: Sep-2003

Prior estimate: 2.21

New estimate: 2.81

Rationale: Updated oil and gas prices

Company: Circuit City Stores (CC

)

Year ending: Feb-2004

Prior estimate: .03

New estimate: .06

Rationale: Narrower than expected first-quarter loss

Company: Commercial Metals (CMC

)

Year ending: Aug-2003

Prior estimate: .70

New estimate: .55

Rationale: Additional lifo charges

Company: Rayonier Inc (RYN

)

Year ending: Dec-2003

Prior estimate: 1.80

New estimate: 1.37

Rationale: Rising fluff pulp prices