Kohl Corp. (KSS: chart), a department and discount retailer based in Menomonee Falls, Wisconsin, posted second-quarter profit of 33 cents a share, down from 36 cent in the same period last year. Revenue climbed 15 percent to $2.2 billion due to same-store sales. Kohl plans to open 85 new stores in fiscal 2003, up from its previous targets of 80 stores.

Danish brewer Carlsberg A/S (CABHF.PK), producer of the Carlsberg and Tuborg brands, posted a four percent gain in second quarter net profit due to reduced tax, exchange rates, and lower interest rates. The company earned 381 million kroner ($57.7 million), up from 367 million kroner in the year-earlier period. Revenue fell five percent to 9.44 billion kroner ($1.4 billion). The company expanded its market share in Eastern Europe.

International consulting company BearingPoint Inc. (BE: chart), formerly known as KPMG Consulting, restated earnings in three earlier quarters and projected a loss in its current quarter. The McLean, Virginia company cut profits by $10.8 million, or five cents a share for the first three quarters of 2003. BearingPoint said it expects to lose 20 to 24 cents a share in the current quarter, whereas analysts had projected earnings of 14 cents.

Perot Systems Corp. (PER: chart) lowered its revenue and earnings figures for the first two quarters after its auditor revised its interpretation of accounting rules. The Plano, Texas company, which runs computer systems for customers, said that the change would cut earnings by a penny a share for each quarter. The company earned four cents a share in the second quarter and had a loss of 20 cents for the first six months of the year.

Open Text Corp. (OTEX: chart), a provider of knowledge management software company based in Ontario, Canada, reported earnings in the fiscal fourth quarter of 45 cents a share, up from 34 cents in the same period last year. Revenue climbed 28 percent to $53.1 million due to demand in the government, financial and pharmaceutical sectors.

Bonso Electronics International Inc. (BNSO: chart), a maker of telecommunications products and weighing instruments based in Hong Kong, reported first-quarter earnings of 12 cents a share, up from nine cents in the year-ago period, and above one analyst’s expectations of two cents a share. Revenue surged 98 percent to $20 million due to internal growth and the acquisition of Gram Precision Scales.

Navistar International Corp. (NAV: chart), the third-largest U.S. truck maker based in Warrenville, Illinois, swung to a profit from a year-ago loss due to pickup in truck orders. The company earned 25 cents in the third quarter, compared with a loss of 27 cents a year ago. Revenue surged 19 percent to $1.89 billion. Excluding discontinuing operations, profit was 26 cents a share. The company said it expected to be profitable in the fourth quarter and in fiscal year 2004.

Government contractor CACI International Inc. (CAI: chart) based in Arlington, Virginia said earnings in the fiscal fourth quarter jumped to 45 cents a share, from 32 cents a year earlier, due to demand for its security and intelligence services. Revenue jumped 20 percent to $228.6 million. During the fiscal year 2003 the company earned $1.52 a share on $843.1 million in revenue.

Neoforma Inc. (NEOF: chart), a provider of supply management technology for the healthcare industry based in San Jose, California, reported second-quarter earnings of 33 cents a share, up from 29 cents a year ago. Analysts at First Call had expected a profit of 32 cents. Revenue increased 12.4 percent to $20 million. The company expects earnings of $1.10 to $1.27 a share for the full year on revenue of $80 million to $83 million.