3. Morton's Restaurant Group owns and operates restaurants under the brands Morton's The Steakhouse (Morton's), Trevi (Trevi), and Bertolini's Authentic Trattorias (Bertolini's). Of the five analysts covering the stock, 60% recommend a buy while the remaining rate a hold. The stock has no sell ratings. On average, analysts estimate a 38.0% upside to $9 from current levels. For the latest fourth quarter, the company reported 6.2% increase in revenue to $84.1 million from $79.2 million in the year-ago period. The company swung to a GAAP net income of $5.3 million, or 30 cents per share, as compared to a net loss of $66.9 million, or $4.21 per share in 2010 fourth quarter. Comparable restaurant revenues for the company's steakhouses were up 5.3%. Looking ahead, Piper Jaffray says with almost two-third of the company' sales connected to corporate spending, it will be able to reap huge benefits from an improving travel and entertainment spending environment. A report from the National Business Travel Association forecasts U.S. business travel spending to soar by 6.7% in the first quarter of 2011 as against the 2010 period. For the first quarter of 2011, the company estimates revenue between $81 and $83 million with comparable sales to increase by almost 6%-8% from the year-ago period. Net income from continuous operations per share is pegged at 13-15 cents. For 2011, revenue is forecast between $318 and $323 million, and per share net income from continuous operations at 44-49 cents.