Article: SPECTRUM RESULTS EDGE ANALYSTS' PROJECTIONS.(BUSINESS)(MARKET MEMO)(Column)

ATLANTA -- SPECTRUM BRANDS INC., FORMERLY RAYOVAC CORP., TODAY REPORTED A FISCAL SECOND-QUARTER LOSS BECAUSE OF ACQUISITION-RELATED CHARGES, BUT THE RESULTS EDGED ANALYSTS' EXPECTATIONS AND THE COMPANY RAISED ITS FINANCIAL OUTLOOK FOR ALL OF 2005.

The one-time inventory re-evaluation and debt write-off charges associated with its purchase of United Industries pushed Spectrum to a loss of $1.9 million, or 4 cents per share, for the quarter ended April 3, compared to earnings of $2.6 million, or 8 cents per share, a year ago.

Excluding those charges, Spectrum posted pro forma net income of 51 cents per share for the quarter, up from 19 cents per share a ...

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