Hasbro Beats Earnings Estimates, Despite 15% Drop in ProfitsHasbro ( HAS), whose brand names include Hasbro, Playskool, Tonka, Tiger, Milton Bradley, Parker Brothers, Nerf, Tinkertoys and G.I. Joe, beat EPS estimates by three cents, as revenue gained 7% to $1.30 billion. The growth in revenue is attributable to the company's Star Wars, Playskool, Nerf, and trading card and board games, including Trivial Pursuit and Scrabble. Additionally, Transformers and Littlest Pet Shop continued to contribute significantly to the segment in the quarter. We turned cautious on shares of Hasbro back on Sept. 29, when the stock traded at $35.66. The shares are a bit below what we feel is an attractive risk/reward opportunity for investors at this time. The company's valuation is average, and its dividend yield of 2.66% (based on last night's closing stock price of $30.12) is decent, but not overly exciting. Investors should look for a better entry point, perhaps in the low 20s, which seems like a technical area of some support. We'll keep an eye on shares and let investors know if we think there may be a good opportunity to move in. Hasbro is not recommended at this time, holding a Dividend.com Rating of 3.4 out of 5 stars. Global Slowdown Leads to Eaton's Flat Profit ForecastEaton ( ETN), a manufacturer of products for the automotive, aerospace and electrical industries, said sales in the quarter rose 25% to $4.1 billion, mostly due to acquisitions. Management stated that severe issues in world financial markets have started to impact demand for its products. The company anticipates fourth quarter growth in its end markets to be flat in relation to the previous year. For the fourth quarter, the company sees earnings per share between $1.55 and $1.65, which is well below Wall Street expectations of $1.88. We had removed Eaton from our "Recommended" list back on June 27, when shares traded at $84.20. We think the stock may get a short-term bounce here, but we would like to see the shares build a solid base for any long-term investment potential. The company does have an attractive dividend yield of 4.50%, based on Friday night's closing stock price of $44.42. Eaton is not recommended at this time, holding a Dividend.com Rating of 3.2 out of 5 stars.