Goldman Sachs (GS: chart), provides investment banking, securities, and investment management services, said that it earned $3.2 billion, or $6.67 per share in the first quarter on net revenue of $12.73 billion. That compares to earnings of $2.48 billion, or $5.08 a share a share a year ago, on net revenue of $10.43 billion.

Revlon Inc. (REV: chart), cosmetics maker, said it swung to a fourth-quarter loss, hurt by restructuring costs and the discontinuation of its Vital Radiance brand. For the quarter, the company posted a loss of $5.5 million, or 1 cent per share. In the year-ago period, it earned $64.3 million, or 17 cents per share. Net sales fell to $378.9 million from $437.8 million last year. The sales decline was mainly driven by lower shipments, partially offset by lower returns, allowances and discounts. Revlon said it plans to continue to take advantage of opportunities to reduce and refinance its debt, including refinancing the remaining balance of our 8-5/8% senior subordinated notes due on Feb. 1, 2008.

Finlay Enterprises Inc. (FNLY: chart), fine jewelry retailer, said that its fiscal fourth-quarter net income fell 44% on 5.3% higher sales. For the quarter net was $16.2 million, or $1.73 per share, compared with $28.7 million, or $3.11 per share, in the year-earlier period. Earnings from continuing operations were $1.41 versus $1.96 last year. The latest period included 14 weeks compared with 13 weeks a year earlier. Total sales reached $318.8 million from $302.7 million a year ago. Comparable department sales rose 1.4%.

Dick''s Sporting Goods (DKS: chart), operates as a sporting goods retailer, said fourth-quarter earnings increased to $67.7 million, or $1.20 a share, from $54 million, or $1 a share, a year earlier. Revenue increased 21% to $1.03 billion, the first time topping the $1 billion mark, from last year''s $849.5 million.

TransAct Technologies Inc. (TACT: chart), printer maker, said that its fourth-quarter net earnings of $983,000, or 10 cents per share compared with the same quarter last year when the company posted a net loss of $727,000, or 8 cents per share. Revenue climbed to $15.7 million versus $12.5 million in the same quarter a year earlier.

Ixia (XXIA: chart), provider of communications network performance and analysis systems, said that its fourth-quarter net income increased to $4.5 million, or 7 cents per share, compared with $3.65 million, or 5 cents per share, in the year-ago period. Excluding certain items, Ixia posted a per-share profit of 13 cents compared with 6 cents last year. Revenue climbed to $47.4 million versus $35.5 million in the same quarter a year earlier.

J2 Global Communications Inc. (JCOM: chart), outsourcing company, said that its 2006 net profit increased to $53.1 million, or $1.04 per share, compared with $50.6 million, or 99 cents per share, in 2005. Excluding items, the company posted a 2006 profit of $1.19 per share compared with 89 cents per share in 2005. Revenue climbed to $181.1 million versus $143.9 million in the same quarter a year earlier.

Kroger Co. (KR: chart), supermarket operator, said that its fourth-quarter net income rose to $384.8 million, or 54 cents per share, compared with $282.1 million, or 39 cents per share, in the year-ago period. Results for the quarter included a 3 cents per share benefit from adjustments of certain deferred tax balances. Sales climbed to $16.86 billion against $14.72 billion in the same quarter a year earlier.

Stewart Enterprises Inc. (STEI: chart), which operates funeral homes and cemeteries, said that its fiscal-first-quarter net income rose 42% on 5.2% higher revenue. For the quarter earnings were $11.9 million, or 11 cents per share, compared with $8.4 million, or 8 cents per share, in the year-earlier period. Revenue reached $132.7 million versus $126.1 million a year ago. Cemetery revenue rose 10%, helped by sales of cemetery property. In the funeral division, revenue rose 1.5% and the company saw ""robust increases"" in average revenue per service.