KBR had been rated a hold since March 24, 2008. Acorda Therapeutics ( ACOR) has been downgraded from hold to sell. Acorda Therapeutics identifies, develops and commercializes novel therapies that improve neurological function in people with multiple sclerosis, spinal cord injury and other disorders of the central nervous system. The company's drug, Zanaflex Capsules, is FDA-approved for the management of spasticity. The company's weaknesses can be seen in multiple areas, such as its deteriorating net income, disappointing return on equity, weak operating cash flow and feeble growth in its earnings per share. The company, on the basis of change in net income from the same quarter one year ago, has significantly underperformed when compared with that of the S&P 500 and the biotechnology industry. The net income has significantly decreased by 130.6% when compared with the same quarter one year ago, falling from -$8.16 million to -$18.82 million. Current return on equity is lower than its return on equity from the same quarter one year prior. This is a clear sign of weakness within the company. Compared with other companies in the biotechnology industry and the overall market, ACOR's return on equity significantly trails that of both the industry average and the S&P 500. Net operating cash flow has significantly decreased to -$8.42 million or 114.38% when compared with the same quarter last year. In addition, when comparing it with the industry average, the firm's growth rate is much lower. ACOR has experienced a steep decline in earnings per share in the most-recent quarter in comparison with its performance from the same quarter a year ago. This company has reported somewhat volatile earnings recently. We feel it is likely to report a decline in earnings in the coming year. During the past fiscal year, ACOR has continued to lose money by earning -$1.43 vs. -$3.10 in the prior year. For the next year, the market is expecting a contraction of 47.5% in earnings (-$2.11 vs. -$1.43).