Humana (HUM: chart) fourth quarter earnings at the end of December 31, 2007 was at $1.43, significantly above the company''s previous guidance of $1.27 to $1.32 primarily due to a lower income tax rate for 2007 than previously anticipated and a gain from the sale of a venture capital investment in the quarter.

The company earned $0.92 per share for the quarter ended December 31, 2006.

For the year ended December 31, 2007, the company reported EPS of $4.90 versus $2.90 for the year ended December 31, 2006.

The fiscal 2007 earnings included one-time gains of $0.25 per share that are not anticipated to recur in future periods.

The company raised its earnings projection for the fiscal year 2008 to reflect a lower tax rate than previously anticipated, with EPS now expected to be in the range of $5.35 to $5.55, an increase of 9% to 13% over the year 2007.

Fourth consolidated revenues rose 12% to $6.34 billion from $5.66 billion from a year ago, with total premium and administrative services fees up 12% compared to the prior year''s quarter.

Fiscal year 2007 consolidated revenues rose 18% to $25.29 billion from $21.42 billion from a year ago with total premium and administrative services fees up 18% compared to a year ago on higher enrollment in Medicare and individual plans.