Updated from April 26 FindWhat.com ( FWHT) surged 18% early Tuesday after posting strong first-quarter numbers and boosting 2004 guidance. The pay-per-click search-engine operator's results come on the heels of Yahoo!'s ( YHOO) blowout first quarter, and as the market anxiously awaits any news of Google's expected initial public offering. FindWhat.com, whose operations are a fraction of the size of those billion-dollar operations, reported net income of $3.8 million, or 16 cents per share, for the first quarter ended March 31. The Thomson First Call consensus expectation was for earnings of 13 cents. Revenue for the first quarter came in at $24.7 million, up 56% from year-earlier figures and ahead of the First Call consensus of $22 million. Shares in FindWhat.com surged $4.04 to $26.62 in early morning trading following Monday's release. FindWhat.com raised full-year guidance based in part on recent acquisitions and that of Espotting, the European search engine marketer that the company hopes to acquire at midyear. The prior revenue guidance of $95 million for 2004 is now at $174 million. The prior guidance of 2004 earnings before interest, taxes, depreciation and amortization of $27.4 million has been upped to $34 million.