Westar Energy’s, (WR), Q4 incorporated a 49 cent per share charge to reverse gains connected with fuel supply contracts for its generating units. Q4 last year was lifted by a gain of 84 cents per share from discontinued operations. If not for some items, the company earned 3 cents per basic share. Sales rose 15%, helped by cooler weather and higher wholesale power prices.

Vail Resorts, (MTN), resorts operator, reported Q2 earnings of $1.12 a share, up from 89 cents a share in the year-earlier period. If not for certain one-time items, earnings would have increased to $1.15 a share from last year''s 90 cents a share, beating analysts’ expectations for earnings of 94 cents a share. Revenue advanced 8.8%, as a 15% increase in mountain revenue and 23% growth in real estate revenue helped offset a 25% decline in lodging revenue. The company added it set a stock repurchase program of up to 3 million shares of common stock.

Computer Horizons Corp, (CHRZ), computer services company, reported that Q4 net loss grew to $39.5 million, or $1.24 a share, from $24.3 million due to a 2.7% decline in. Q4 loss incorporated special charges of $36.6 million connected with restructuring and losses on the sale of investments. The company added that it is set to report modest profitability in Q1 of 2006 in the wake of its restructure.

Stewart Enterprises Inc, (STEIE), funeral services and cemetery operator, reported Q1 earnings of 8 cents a share, swinging from a loss of $1.33 a share a year-ago. Adjusted income for Q1 in 2006 and 2005 would have been 9 cents a share and 8 cents a share, respectively. In Q1 the company announced sales increased 3% to $126.6 million.

AM Castle & Co, (CAS), specialty metals and plastics distributor, reported that Q4 profit more than tripled to 39 cents a share, from 12 cents in the year-ago period. Sales for Q4 advanced to $227.3 million from $197.8 million in the same quarter last year.