Among the earnings stories for Tuesday, May 5, from AP Financial News: SOUTH JORDAN, Utah (AP) ¿ Energy and building products company Headwaters Inc. said that its net loss grew substantially during the first quarter due to a goodwill-impairment charge, but predicted better-than-expected profit for the year. VERNON HILLS, Ill. (AP) ¿ Zebra Technologies Corp. reported a 66 percent drop in first-quarter earnings, blaming lower demand and restructuring costs. AKRON, Ohio (AP) ¿ FirstEnergy Corp., a regional electric utility, said its first-quarter profit fell 59 percent on higher costs. NEW YORK (AP) ¿ GMAC Financial Services said that it will not be automatically be forced to file for bankruptcy protection if General Motors Corp. is unable to restructure itself by its government imposed deadline. GREENSBURG, Pa. (AP) ¿ Allegheny Energy Inc., an electricity and natural gas provider, said its first-quarter profit dipped 2 percent due to higher costs and income taxes. NEW YORK (AP) ¿ Shares of Skilled Healthcare Group Inc. surged after the nursing facility operator said its profit rose 29 percent in the first quarter, exceeding Wall Street forecasts. CHARLOTTE, N.C. (AP) ¿ Specialty insurer and reinsurer Max Capital Group Ltd. posted a better-than-expected first-quarter profit, helped by strong performance of its underwriting businesses in Bermuda, Dublin, the U.S. and Lloyd's. NEW YORK (AP) ¿ Shares of LeapFrog Enterprises Inc. fell, after the educational toy maker reported a first-quarter loss that missed Wall Street estimates and revenue fell by nearly half.