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Earnings Watch For December 6 (CMTL, COO, KFY, LULU, SFD, UTIW)

Comtech Telecommunications Corp. (CMTL: Quote) is due to post first quarter results. The Melville, New York-based company is expected to report earnings of $0.30 per share, lower than last year's $0.47 per share. Quarterly revenues are anticipated to decline to $92.64 million from $113.36 million reported a year earlier. The stock closed Wednesday's regular trading at $25.63. (52-wk H/L $34.89/$23.90)

Smithfield Foods, Inc. (SFD: Quote) is expected to report second quarter results before the market opens. The packaged pork and meat products maker is expected to record earnings of $0.45 per share versus $0.76 per share last year, on revenues of $3.30 billion. The Shares closed Wednesday's trade at $22.90. (52-wk H/L $25.12/$17.55)

Contact lens maker Cooper Companies Inc. (COO: Quote) is scheduled to post third-quarter results after market closes. The Pleasanton, California-based company is expected to earn $1.55 per share, up from $1.46 per share in the prior year quarter. Quarterly revenue is estimated at $397.44 million, higher than $360.91 million reported a year earlier. COO closed Wednesday's session at $93.57. (52-wk H/L $100.92/$58.02)

Esterline Technologies Corp. (ESL: Quote), Smith & Wesson Holding Corp (SWHC: Quote), Korn/Ferry International (KFY: Quote), Lululemon Athletica Inc. (LULU: Quote), The Toronto-Dominion Bank (TD: Quote) and UTi Worldwide Inc. (UTIW: Quote) are also due to post their results today.

by RTT Staff Writer

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