Finlay Enterprises, (FNLY: chart), retailer of fine jewelry products, reported Q4 net income of $3.11 a share, up 2% from $3.02 a share in the year-earlier period. If not for charges, net income advanced to $3.25 a share from $2.94 a share. Revenue grew 10.7% to $421.4 million. The Sports Authority Inc, (TSA: chart), sporting goods retailer, reported Q4 earnings of $1.10 a share, up from a year-earlier profit of 96 cents a share. Sales advanced in Q4 to $741.1 million from $713.8 million in the same period a year ago and same-store sales advanced 2.4%. The analysts’ estimate was for a profit of $1.08 a share. The company attributed the improved earnings to strong sales of active and outdoor apparel, fitness and team sports products, as well as improved gross margins and continued expense controls.

Dick''s Sporting Goods Inc, (DKS: chart), sporting-goods retailer, reported that Q4 net income advanced 28% to $1 a share, up from 79 cents a year earlier, topping analysts’ estimate of 98 cents a share. Sales for Q4 rose 8% to $849.5 million, while same-store sales advanced 4.1%. Sunrise Senior Living, (SRZ: chart), assisted living company, reported Q4 earnings of $1.01 a share, up from 28 cents a share in the year-ago period. Revenue advanced to $554.7 million from last year''s $379.1 million. Same-community portfolio revenue rose 6.7%, with the average daily rate rising 3.6% and occupancy increasing 3.4%. The company expects earnings of 28 to 34 cents a share in the first quarter and $1.16 to $1.20 a share for 2006.