Ethan Allen Interiors ( ETH) reported higher-than-expected fourth-quarter profits and said it was prepared to certify its results in accordance with new Securities and Exchange Commission guidelines. The home furnishings company earned $21.4 million, or 54 cents a share, in the quarter, up from $15.8 million, or 39 cents a share, a year ago. Excluding restructuring charges, Ethan Allen earned 62 cents a share. Analysts polled by tracking firm Thomson Financial/First Call had been looking for 60 cents. Sales were up 3.7% to $234.8 million from $226.4 million last year, led by 18.9% growth in the company's retail division. Comparable-store sales were down 1.8% for the quarter. In a press release, company CEO Farooq Kathwari said, "While we are not required at this time to certify our results according to the recent Securities and Exchange Commission order of certification, I and our Chief Financial Officer, Edward Teplitz, have decided to certify, in accordance with the SEC's order of June 28, 2002, that the Ethan Allen Interiors Inc. financial statements have not misstated or omitted any material facts." Looking ahead, the company said it expects earnings per share to increase 24% to 29% in the first quarter to about 52 cents to 54 cents. First Call analysts are looking for 54 cents. Shares of Ethan Allen closed at $29.70 Tuesday before the earnings release.