Today's Winners and Losers: Nautilus

Shares of Nautilus(NLS Quote) were among the NYSE's losers Wednesday, slumping 25% after the fitness equipment company previewed fourth-quarter results that fell below estimates.

The company expects to report earnings of 7 cents to 12 cents a share and sales of $179 million to $183 million. In November, the company projected it would earn 44 cents to 48 cents a share on sales of $210 million. Analysts polled by Thomson First Call expected earnings of 46 cents a share and sales of $210.7 million. The company said it is "experiencing growing pains in ramping innovation through the manufacturing side" of its business. As a result, the company saw delays in the introduction of new products that were supposed to boost earnings and sales during the quarter.

Looking ahead, Nautilus continues to expect earnings growth of 20% to 30% and sales growth of 15% to 20% for its 2006 to 2008 strategic business plan. Shares were trading down $4.64 to $13.89.

J. Jill Group(JILL Quote) rose 2% after the women's apparel retailer lifted its fourth-quarter earnings forecast. The company now sees earnings of 12 cents to 14 cents a share, up from an earlier projection for break-even results. The company anticipates sales of $131 million, up from its previous view of $125 million to $130 million, though same-store sales are expected to fall by 3%. Analysts expected break-even earnings on sales of $126.7 million. During the year-earlier period, the company earned 13 cents a share on sales of $119.4 million. J. Jill expects to post fourth-quarter results on or about March 9. Shares were trading up 35 cents to $19.35.

Shares of Marcus(MCS Quote) jumped 17% after the lodging and entertainment company announced a special dividend of $7 a share. "The special dividend returns to our shareholders approximately $213 million in proceeds resulting from the sale of the limited-service lodging division," the company said. "We felt it was appropriate to return some of the value we had created in this business to our long-term shareholders, and to provide them with added liquidity for their investment," the company continued.