Tuesday's Winners & Losers: Florida Rock - TheStreet

Shares of

Florida Rock Industries

( FRK) were among the

NYSE's

winners Tuesday, soaring 42% after the construction aggregates company agreed to be acquired by

Vulcan Materials

(VMC) - Get Report

for $4.6 billion.

Vulcan will pay Florida Rock shareholders $68.03 a share, representing a 45% premium over Florida Rock's closing price of $46.96 on Friday. Vulcan expects the deal to be neutral to 2007 earnings and accretive to earnings after that. The deal is expected to close in mid-2007. Shares of Florida Rock recently were jumping $19.48 to $66.44, while shares of Vulcan fell $1.57, or 1.4%, to $110.24.

Build-A-Bear Workshop

(BBW) - Get Report

tumbled 10% after the stuffed-animals retailer posted mixed fourth-quarter results and warned that first-quarter earnings would be lower than expected. For the fourth quarter, the company earned $15.4 million, or 75 cents a share, on revenue of $143.3 million. Analysts polled by Thomson First Call expected earnings of 73 cents a share and revenue of $152.7 million. During the year-earlier period, the company earned $10.6 million, or 52 cents a share, on revenue of $118 million.

Looking ahead, Build-A-Bear forecast first-quarter earnings of 35 cents to 41 cents a share. Analysts project earnings of 48 cents a share. For the full year, the company sees earnings of $1.65 to $1.75 a share, below the $1.87 a share that analysts project. The company projects full-year revenue growth of about 19%, implying revenue of about $520 million. Wall Street targets revenue of $523.6 million. Shares were trading down $2.93 to $27.51.

Shares of

Kraft Foods

( KFT) fell 4% after the packaged-food giant outlined a new growth plan and forecast 2007 earnings below Wall Street's expectation. Kraft said it plans to "rewire the organization for growth," reframe certain categories to make them more relevant to customers, grow its sales and drive down costs. According to the Associated Press, the company may cut up to 8,000 jobs as part of its restructuring.

For 2007, Kraft forecast earnings of $1.75 to $1.80 a share, excluding 25 cents in restructuring costs. Analysts, on average, predict earnings of $1.92 a share. Shares of Kraft were down $1.28 to $33.67.

American Woodmark

(AMWD) - Get Report

fell 8% after the maker of kitchen cabinets posted third-quarter results that missed expectations. For the quarter ended Jan. 31, the company earned $3.8 million, or 24 cents a share, on revenue of $161.2 million. Analysts expected earnings of 38 cents a share, with revenue of $174.4 million. In the year-earlier period, American Woodmark earned $6.1 million, or 37 cents a share, on revenue of $191.1 million. Shares were trading down $3.79 to $41.35.

Shares of

Smart & Final

(SMF)

climbed 14% after the food warehouse concern agreed to be acquired by private equity firm Apollo Management for $22 a share in cash. Including debt, the deal is worth about $813 million. The price represents a premium of 15% over Smart & Final's closing price of $19.06 on Friday. The transaction is expected to close during the second quarter. Shares were trading up $2.59 to $21.65.

NYSE volume leaders included

Wal-Mart

(WMT) - Get Report

, up $1.10 to $49.58;

Ford

(F) - Get Report

, up 12 cents to $8.65;

Pfizer

(PFE) - Get Report

, down 4 cents to $26.26;

Home Depot

(HD) - Get Report

, down 36 cents to $41.08;

General Electric

(GE) - Get Report

, down 5 cents to $35.82;

Procter & Gamble

(PG) - Get Report

, down 45 cents to $64.62; and

Time Warner

(TWX)

, down 10 cents to $21.47.

Nasdaq

volume leaders included

Sirius Satellite Radio

(SIRI) - Get Report

, up 22 cents to $3.92;

XM Satellite Radio

( XMSR), up $1.38 to $15.36;

Intel

(INTC) - Get Report

, down 15 cents to $21.08;

Sun Microsystems

(SUNW) - Get Report

, up 7 cents to $6.36;

JetBlue

(JBLU) - Get Report

, down 77 cents to $12.79;

Level 3 Communications

(LVLT)

, up 14 cents to $6.58; and

Microsoft

(MSFT) - Get Report

, down 15 cents to $28.59.