Coca-Cola’s, (KO: chart), latest earnings incorporated a net charge of 3 cents. That breaks down to a 4-cent charge to write down Philippines assets and a 1-cent benefit related to the favorable resolution of tax matters. Rekindling sales of Coca-Cola Classic and other soft-drink brands has been a top priority since the company embarked on a global restructuring of its operations throughout the world more than five years ago.

Nokia Corp, (NOK: chart), mobile-phone maker, reported that Q3 net income advanced 29% to 20 cents a share, topping analysts’ forecasts by a penny. Sales increased 18% and mobile phone sales went up 15%, with network sales up 2%. Mobile phone operating margin dropped to 16.9% from 18.8% and the average selling price fell to 102 euros from 108 euros a year ago. The number of units sold in Q3 advanced to 66.6 million units. Owing to the strong volume growth, Nokia raised its global forecast for the fiscal year to 780 million units.

Pfizer Inc., (PFE: chart), healthcare products manufacturer, reported Q3 net profit dropped 52% to 22 cents a share on 5% revenue decline due to generic drug sales and lower sales of the selective COX-2 inhibitors. Worldwide Lipitor revenue increased 6%. Pfizer's adjusted earnings of 51 cents topped analysts’ forecasts of 48 cents a share, while revenue didn’t meet the $12.5 billion forecast. Pfizer reduced adjusted EPS to $1.92 to $1.94 range and diluted EPS to a $1.02 to $1.04 range. Analysts expected $1.98 a share in earnings for the year.

Danaher Corp, (DHR: chart), manufacturer of professional instrumentation and industrial technologies, posted Q3 net income of 70 cents a share, up from 62 cents in the same period a year ago on 12.5% sales growth, matching analysts’ forecasts of 70 cents a share.

Bank of New York Corp, (BK: chart), commercial banking and financial services provider, announced that Q3 net income advanced 10% to 51 cents a share, up from 46 cents a share in the year-ago period on growth in securities revenue and net interest income, beating analyst estimate of 49 cents a share.

Ford Motor Co, (F: chart), auto maker, posted a Q3 loss of 15 cents a share, down from net profit 15 cents a share a year ago despite sales growth, missing analyst estimate of a loss of 10 cents a share. The operating loss in Q3 was 10 cents a share, down from an operating income of 27 cents a share in the year-ago period.

Eli Lilly Co., (LLY: chart), drug producer, posted Q3 earnings of 73 cents a share, up from a profit of 69 cents a share in year-ago period on 10% sales growth, beating analysts’ forecasts of a profit of 71 cents a share. The company added that its new products gave its results a boost in Q3, contributing 18% of total sales.

Alaska Air Group, Inc., (ALK: chart), airline business holding company, posted Q3 net income of $2.71 per share, up vs. $2.29 per share in Q3 of 2004. Both the 2005 and 2004 results include certain significant items related to mark-to-market fuel hedge accounting adjustments, refunds of navigation fees and restructuring activities that impact the comparability of the quarters. Apart from the impact of these items, net income would have been $2.16 per share for Q3 of 2005, up from net income of $1.58 per diluted share in Q3 of 2004.

McDonald's Corp., (MCD: chart), restaurant chain, announced that Q3 net earnings dropped from last year’s to 58 cents per share, from 61 cents per share, but were in line with a better-than-expected forecast the company stated last week. Last year's results incorporated a tax benefit of 7 cents per share. Apart from a gain for selling a stake in an unnamed foreign market, McDonald's gained 56 cents per share. On that basis, analysts expected earnings of 55 cents a share before last week's announcement.

Acme United Corporation, (ACU: chart), measuring instruments and cutting devices manufacturer, announced that Q3 net income was 5 cents per share, down from 26 cents per share for the comparable period last year despite 16% growth in net sales.. International sales rose by 17%, and 11% in local currency. During Q3 of 2005 the company recognized a $1.5 million non-recurring charge for the demolition of its former manufacturing buildings in Bridgeport, Connecticut.