The Shaw Group, (SGR: chart), 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: chart), 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: chart), 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: chart), 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: chart), 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.