Kirkland''s Inc., (KIRK: chart), topped analysts’ expectations by a penny. Same-store sales fell 9% in Q2. For Q3, the company forecast a net loss of 18 cents to 22 cents a share. Net sales are expected to be $93 million to $96 million, with a same-store sales decrease of 6% to 9%.

Sanderson Farms Inc, (SAFM: chart), chicken producer, reported Q3 earnings of 16 cents a share, down from a profit of $1.19 a share a year-ago. Sales rose to $281 million from $277 million in the same period a year earlier. The company said Q3 include an income tax benefit of 10 cents a share. The company also added that market prices for all poultry products were lower in Q3 than those experienced in the same period a year earlier. The company topped analysts’ estimate for a loss of 5 cents a share.

Bayer, (BAY: chart), German chemicals and pharmaceuticals company, reported a rise in Q2 adjusted profit, but said it would cut 1,500 jobs in the one division where sales declined, in CropScience. Earnings before interest and tax, including a week of Schering results and excluding the diagnostics unit it''s agreed to sell and also excluding special items, advanced 14% to 928 million euros ($1.18 billion), with sales up 6% to 7.07 billion euros. It said it would meet its 2006 targets when not including Schering results, with better results than expected at HealthCare and MaterialScience but CropScience sales now seen falling for the year.

Retalix Ltd, (RTLX: chart), Israeli producer of enterprise-wide software solutions, reversed to a Q2 loss from a year-earlier profit on 4.8% revenue decline. The loss was 13 cents a share, compared with profit of 13 cents in the year-earlier period. The adjusted loss was 6 cents versus net of 16 cents. The company missed analyst estimate of 4 cents of profit. Retalix reiterated that revenue from projects that were not completed in Q2 will be posted for Q3 and Q4. And it affirmed its full-year estimates for revenue and adjusted profit.