Cosi Inc. (COSI: chart), restaurant chain-operator, said revenue rose 8.3% for the first quarter to $32.1 million from $29.6 million in the same period a year earlier. The company said revenue at company-owned locations increased 7.5% to $31.7 million in the quarter from $29.5 million last year. Comparable restaurant sales, which Cosi said relates to locations in operation for more than 15 months, fell 2.4% in the quarter. The company now expects to report a loss of about 11 cents a share in the first quarter.

Cooper Industries Ltd. (CBE: chart), maker of electrical products and tools, reported stronger-than-expected quarterly profit, citing strong demand from utilities and solid sales in the industrial, energy and nonresidential construction markets. Cooper also raised its full-year profit forecast and its shares rose as much as 6% to a record high. Earnings rose 22% to $131.9 million, or 71 cents per share, from $107.7 million, or 57 cents per share, a year earlier. Revenue rose 12% to $1.39 billion, also ahead of estimates.

New York Times Co. (NYT: chart), newspaper publisher, said that its first-quarter earnings declined to $23.9 million, or 17 cents per share, compared with a year-ago profit of $32.4 million, or 22 cents per share. Excluding items, such as staff reductions costs and an unfavorable tax adjustment, the newspaper publisher said it earned 25 cents per share in the latest quarter. On a continuing operations basis, including the items but excluding the performance of the company''s Broadcast Media Group, the company said it earned $20.1 million, or 14 cents per share, in the latest quarter. Revenue decreased 1.6% in the quarter to $786 million versus $799.2 million in the same period a year earlier.

Associated Banc-Corp. (ASBC: chart), banking service operator, said that its earnings fell to $73.4 million, or 57 cents per share, from $81.7 million, or 60 cents per share, during the same period a year ago. Net interest income, or income from loans and deposits, fell 5% to $159 million from $166.9 million last year. Noninterest income, or income from fees and charges, grew 17 percent to $82.7 million from $70.8 million.

Matthews International Corp. (MATW: chart), maker of memorials, said that its net income for the quarter rose to $18.5 million, or 58 cents per share, compared with $16.9 million, or 52 cents per share, during the same period last year. Revenue grew 12% to $203 million, versus $181.1 million last year.

MoneyGram International Inc. (MGI: chart), money order and transfer company, said that its quarterly earnings totaled $29.8 million, or 35 cents per share, compared with $30.9 million, or 36 cents per share, in the same period a year ago. The latest quarter included 3 cents per share in cash flow recoveries on previously impaired investments and income from limited partnership interests. Revenue grew 18% to $310.1 million against $263.7 million in the same period a year earlier.

Pool Corp. (POOL: chart), wholesale distributor of swimming pool supplies, said that it earned $1.4 million, or 3 cents per share, down from $6.4 million, or 12 cents per share, during the same period a year ago. Revenue grew 7% to $373.7 million versus $348.6 million in the same period a year earlier.

Texas Capital Bancshares Inc. (TCBI: chart), holding company operator, said that its first-quarter net earnings increased to $7.62 million, or 29 cents per share, compared with $6.6 million, or 26 cents per share, in the year-ago period. Net interest income was $31.7 million for the first quarter of 2007, up from $26.9 in the comparable period last year.