The Shaw Group, (SGR), reported also 40% revenue growth, beating analyst estimate of 36 cents a share. The company attributed the revenue increase to emergency response and disaster relief work in the aftermath of two hurricanes, Katrina and Rita.

The Great Atlantic & Pacific Tea Company Inc., (GAP), supermarket chain, announced that net loss for Q3 of fiscal 2005 narrowed to $1.74 a share, from $1.96 a share. Its loss from continuing operations narrowed to $1.80 a share vs. $1.89 a share in the comparable period last year. Total sales dropped 37% to $1.58 billion due to $850 million in year-ago sales from A&P Canada, which the company sold in August, but U.S. comparable sales advanced 1.8%. The company said it intends to pursue the implementation of the cost cutting initiative and invest in upgrading its stores.

Best Buy Co, (BBY), home electronics retailer, reported that its December domestic same-store sales advanced 5.6%, and international same-store sales increased 6.6%. Revenue for the month ended Dec. 31, increased 12% to $5.7 billion. The retailer announced that it is well-positioned for Q4.

AZZ Inc., (AZZ), manufacturer of electrical products, reported a Q3 net income of 30 cents a share, up from 22 cents in the same period in fiscal 2004, beating analyst estimate of 23 cents per share. Quarterly revenue was up 16% from the prior year''s result.

Wendy''s International Inc., (WEN), restaurant operator, announced that its U.S. Wendy''s Q4 same-store sales dropped 2.9% at company stores, and 1.9% at U.S. restaurants. Tim Hortons fourth-quarter same-store sales increased 5.8% in Canada, and 6.7% in the U.S. Baja Fresh Mexican Grill Q4 same-store sales dropped 2.9%. Wendy''s announced its strategic initiatives were on track with its original timeline.