2. Summer Infant ( SUMR) is a designer, marketer, and distributor of juvenile health, safety and wellness products, which are sold to North American and U.K. retailers. The company has more than 80 products in various categories including nursery audio/video monitors, safety gates, durable bath products, bed rails, bouncers, and a product line of soft goods/bedding. The stock has a beta of 0.69 During the first quarter of 2011, revenue surged 32.5% to $58.5 million from $44.1 million, driven by gains across most product categories, with particular strength in the furniture segment due to increased crib placements at several retailers. Over 30% growth was realized in the U.S. market as well as through international operations. Net income for the first quarter of 2011 was $1.2 million, or 7 cents per share, compared to $1.8 million, or 11 cents per share, in the first quarter of 2010. On a non-GAAP basis, excluding $0.8 million of pre-tax charges relating to the video monitor re-labeling and deal fees associated with the BornFree acquisition, adjusted net income was $1.8 million, or 11 cents per diluted share. Going forward, the company expects full year 2011 revenue to be at least $235 million, up from its earlier estimated $220 million. Diluted earnings per share are projected to be at least 61 cents, excluding deal fees and transition costs. Of the nine analysts covering the stock, 89% recommend a buy and the remaining rate it a hold. There are no sell ratings on the stock. On average, analysts estimate 40.9% upside to $11.40 in value from current levels.