Accounting Issues Hit This Stock Hard

Stocks
are lower on mixed economic news.
Retail sales
for January were lower than expected with sales down 0.3% to $322.87 billion.
Excluding auto sales, total sales rose by 0.9%. Healthcare provider Aetna
(
AET |
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PowerRating)
reported fourth-quarter earnings of $249.5 million, ahead of analyst
estimates. Revenue fell by 3% to $4.57 billion due to declining membership and
investment returns. The company expects 2004 earnings to reach $6.30 per
share. Sonus Networks
(
SONS |
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PowerRating)
may need to restate 2003 earnings
because of improperly recorded revenue. Earlier this month, SONS had to delay
its fourth-quarter filings. The stock is down 40% from its peak a month ago and
-18% for the day.

Dow
-27.03

10710.63
S&P 500
-2.92
1154.63
Nasdaq -8.05
2081.57

The day’s leading sectors are
Airlines
(
XAL.X |
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PowerRating)
+2.11%, Healthcare
(
HMO.X |
Quote |
Chart |
News |
PowerRating)
+1.72%,
Natural Gas

(
XNG.X |
Quote |
Chart |
News |
PowerRating)
+1.04%, Oil Services
(
OSX.X |
Quote |
Chart |
News |
PowerRating)
+0.90%,
and Telecoms
(
XTC.X |
Quote |
Chart |
News |
PowerRating)
+0.62%,

Weak today are
Pharmaceuticals

(
DRG.X |
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Chart |
News |
PowerRating)
-0.79% and Semis
(
SOX.X |
Quote |
Chart |
News |
PowerRating)
-0.78%.

Economic news releases included
Initial Claims rising by 23K to 363K; Retail sales dropping 0.3% (excluding auto
sales, retail sales rose by 0.9%). Business inventories rose by 0.3%, in line
with estimates.

10-year Notes are +15
at 114 230

The dollar
is +0.40 at 85.40

Gold is +2.80 at 413.50

Crude Oil is +0.02 at
33.23

Volume is 719,000,000 on
the NYSE, and 1,001,000,000 on the Nasdaq.

Market breadth is Negative.

NYSE Issues
Advancing 1424 Up Vol
356
Declining 1659 Down Vol
310
Ratio 1.14 1.12
Nasdaq
Advancing 1277 Up Vol
464
Declining 1686 Dow Vol 468
Ratio 1.34 1.02

Top Dow stocks are:

Disney [DIS|DIS],
+2.42% at 28.28, Honeywell
(
HON |
Quote |
Chart |
News |
PowerRating)
, +2.12% at 36.78, Johnson &
Johnson
[JNJ|JNJ
],
+0.63% at 54.74, and Wal-Mart [WMT|
WMT]
+0.24% at 57.29.

Stocks in the news:

Whole Foods Market
(
WFMI |
Quote |
Chart |
News |
PowerRating)
experienced
a rosy quarter from the ongoing supermarket strike in Southern California as its
earnings shot up 51% from $25.6 million to $38.7 million on revenue of $1.11
billion.

XM Satellite Radio
(
XMSR |
Quote |
Chart |
News |
PowerRating)
reported a
net loss of $162.9 million on sales of $33.5 million. Its net subscriber base
rose by 246%.

Brocade Communications
(
BRCD |
Quote |
Chart |
News |
PowerRating)

reported a net loss of $36.8 million that included various one-time
charges. Excluding such charges, the company earned 3 cents a share, one penny
higher than analysts’ estimates. Revenue rose to $145 million from higher
storage-sector demand. CSFB and First Albany upgraded the stock on the news.

Retailer CVS
(
CVS |
Quote |
Chart |
News |
PowerRating)
reported net
earnings of $263.4 million on net sales of $7.45 billion. Strong sales of flu
medicine, a reduction in inventory losses and higher gross margins contributed
to the better earnings.


bricew@tradingmarkets.com