Earnings season might be winding down, but a few substantial firms are on deck for earnings announcements Tuesday. These include Cigna (CI) - Get Report, Procter & Gamble (PG) - Get Report and Sapient (SAPE) . For a full listing of reports, see our earnings calendar.

TheStreet.com

is compiling all of its earnings news and analyses in one convenient location to make it easier for our readers to see where earnings are headed. We update this section as soon as earnings reports arrive.

Earnings/revenue reports and previews

Wendy's

(WEN) - Get Report

rose 1 5/16, or 7.75%, to 18 1/4 after it posted second-quarter earnings of 43 cents a share, beating the 15-analyst estimate by a penny and up from year-ago 39-cent profit.

Wendy's raised its base earnings-per-share goal for 2000 to a 14% to 17% increase rather than a 12% to 15% increase because of strong performance and momentum in sales growth in its core businesses, particularly

Tim Hortons

. Wendy's base earnings for 1999 were $1.26 a share.

Coventry Health Care

(CVTY)

missed 5/8 to 16 1/8 after it posted second-quarter earnings of 21 cents a share, besting the 12-analyst 19-cent prediction and the year-ago 15-cent profit.

Florida Progress

(FPC)

posted second-quarter earnings of $1.11 a share, well above the seven-analyst estimate of 96 cents and the year-ago 78 cents. The company said it raised its 2000 earnings view to $3.60 from $3.50.

Henry Schein

(HSIC) - Get Report

popped 2 11/16, or 19.1%, to 16 3/4 after it posted second-quarter earnings of 41 cents a share, above the eight-analyst estimate of 39 cents and the year-ago 40 cents. The company announced it would cut 300 jobs in a restructuring and expects to post a 20-cent a share charge in the second half of the year.

Juno Online

(JWEB)

lifted 3/16 to 9/14 after it posted a Second-quarter loss of $1.11, narrower than the four-analyst prediction of a $1.23 loss but below the year-ago 56-cent pro-forma loss.

Motorola

(MOT)

moved up 1 3/4, or 5.3%, to 35 after it announced that it expects to meet Wall Street consensus estimates for 2001 earnings $1.43 per share and sales of $47 billion.

National Oilwell

(NOI)

increased 1 7/16 to 34 7/16 after it reported a second-quarter profit of 8 cents a share, beating the eight-analyst 6-cent estimate but below the year-ago 13-cent result.

After Monday's Close

Community Health Systems

(CYH) - Get Report

posted break-even results for the second quarter, ahead of the six-analyst estimate of a loss of 1 cent and the year-ago loss of 3 cents. Community Health Systems lifted 7/8, or 5.1%, to 18 1/8.

Computer Sciences

(CSC)

boosted 5 15/16, or 9.6%, to 67 13/16 after it posted first-quarter earnings of 56 cents a share, a penny behind the 12-analyst prediction but above the year-ago 50-cent profit. Revenue rose 11.8%, to $2.46 billion.

Extended Systems

(XTND)

dropped 8 5/16, or 13.1%, to 55 1/8 after it posted a fourth-quarter loss of 11 cents a share, a penny wider than the single-analyst estimate and worse than the year-ago earnings of 1 cent a share. The company said the its results were hurt by lower-than-expected sales of printing systems and Internet hardware products in Europe and an expected decline in infrared-hardware sales to an original-equipment manufacturer customer.

Expedia

(EXPE) - Get Report

increased 3/16 to 17 5/16 after it posted a fourth-quarter pro-forma loss of 30 cents excluding items, narrower than the eight-analyst estimate of a loss of 47 cents. The year-ago loss was less than 1 cent. The company was spun off from

Microsoft

(MSFT) - Get Report

last year.

Guess?

(GES) - Get Report

decreased 1, or 7.1%, to 13 after it reported second-quarter earnings of 28 cents a share, 2 cents better than the five-analyst estimate and well above the year-ago 16 cents a share.

Immersion

(IMMR) - Get Report

, a developer of computer sensory equipment, lowered 2 7/16, or 12%, to 17 15/16 after it posted second-quarter losses of 19 cents a share, topping the three-analyst estimate of a 20-cent loss but below the year-ago 15-cent loss.

Internet.com

(INTM)

advanced 1, or 5.3%, to 20 after it posted second-quarter earnings of 3 cents a share, ahead of the five-analyst prediction of a break-even result and the year-ago 8-cent loss.

Manufacturer of software to deliver music over the Internet

Liquid Audio

(LQID)

missed 2 1/2, or 27%, to 6 3/4 after it posted a second-quarter loss of 35 cents a share, besting the four-analyst estimate of a negative 40-cent result and the year-ago 29-cent pro-forma loss.

Merix

(MERX)

, which makes products used in circuit boards for computers, said first-quarter earnings -- excluding the impact of a stock split -- will be in the range of 66 cents to 69 cents a share, well above the consensus estimate of 47 cents. Merix also announced a 3-for-2 stock split. Shares of Merix decreased 1 7/8 to 48 1/8.

Onyx Pharmaceuticals

(ONXX)

posted a second-quarter profit of 10 cents a share, beating the one-analyst prediction of a 14-cent loss and the year-ago 46-cent loss. Shares of Onyx were surging on news that its genetically engineered virus has been effective in treating tumors, when combined with standard chemotherapy. Onyx closed ahead 4 1/16, or 37.4%, to 14 15/16.

Tuesday's Earnings

Cigna Surpasses Expectations

Echostar Beats Estimates, Sending Shares Higher

Juno's Loss Beats Estimates

Procter & Gamble Meets Lowered Expectations

Monday's Earnings

July 28 Earnings

July 27 Earnings

July 26 Earnings

July 25 Earnings

July 24 Earnings

July 21 Earnings

July 20 Earnings

July 19 Earnings

July 18 Earnings

July 17 Earnings

July 14 Earnings

July 13 Earnings

July 12 Earnings