RadioShack, (RSH: chart), reported that excluding an accounting change Q4 of 2005 earnings per share was 38 cents, missing analysts’ forecasts of 67 cents a share. As part of a restructuring plan, RadioShack will replace old, slower-moving merchandise with new, faster- moving merchandise within higher growth categories. Closure of 400 to 700 company-operated stores and expand its kiosk business is envisaged.

Dell, (DELL: chart), computer producer, reported Q4 net income of 43 cents a share, up from 26 cents a share in the year-ago period on 13% revenue growth, even though desktop PC sales were unsatisfactory, topping analyst views of 41 cents a share. The increase was a reflection of strong demand for Dell''s laptops, software and peripheral computer products.

Hewlett-Packard Co., (HPQ: chart), computer and printer maker, reported a 30% jump in profit to 42 cents a share, up from 32 cents a share a year-ago and a nearly 6% increase in revenue for its Q1 on cost cutting and enhanced profit and sales across its portfolio of businesses. If not for amortization and other items, the company would have reported net income of 48 cents a share, topping expectations of 44 cents.

Sirius Satellite Radio, (SIRI: chart), media firm, reported a Q4 loss of 23 cents a share, slightly down from a loss of 21 cents a share in the year-ago quarter despite revenue growth, missing by a penny analyst estimate of a loss of 22 cents. Subscriptions advanced 190% and the company expects six million subscribers by the end of 2006.

American Pharmaceutical Partners, (APPX: chart), producer of injectable pharmaceutical products, reported Q4 net income of 32 cents a share, up 7% from 30 cents a share in the year-earlier quarter on 18% revenue growth, missing analysts’ expectations of 35 cents a share.

J.M. Smucker Co, (SJM: chart), jelly maker, reported that Q3 net income shed 13.3% to 54 cents a share due to 2.5% sales decline.. Adjusted earnings from continuing operations before restructuring costs came to 68 cents a share, down vs. 70 cents, missing analyst estimate of 73 cents.

Zale Corp, (ZLC: chart), jewelry retailer, reported Q2 earnings of $1.78 a share, down from a profit of $1.91 a share a year-ago. If not for items, such as restructuring costs related to its closing of certain Bailey Banks & Biddle locations and a tax benefit from the repatriation of foreign earnings, the company reported a profit of $1.96 a share. Revenue advanced 2.3%. The analysts’ estimates were for a profit of $1.91 a share in Q2.

Telus Corp, (TU: chart), telecom company, reported Q4 net income Friday of 22 cents a share, down from 38 cents a share in the year-ago period. Charges of about 24 cents a share hurt Telus Q4 net earnings. Revenue advanced by 6.2% to C$2.09 billion from C$1.96 billion.

Sierra Pacific Resources Inc, (SRP: chart), electric energy company, reported Q4 earnings of 11 cents a share, down from an equivalent profit of 15 cents a share a year-ago, topping views of 7 cents a share.

Talk America Holdings Inc, (TALK: chart), communications services provider, reported Q4 earnings of 7 cents a share, down from a profit of 40 cents a share a year-ago on revenue decline.The company expects EBITDA of $13 million to $15 million, aside from stock option expense.