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Strategies & Market Trends : Guidance and Visibility

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Jan 13 3:59 PM EST

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To: SusieQ1065 who wrote (6933)	7/18/2001 4:25:44 PM
From: SusieQ1065	Read Replies (1) of 208838

Speechworks (SPWX) 12.05 -1.00: Reports a Q2 loss of $0.29 a share, $0.06 worse than consensus, vs a yr-ago loss of $0.29; revenues increased 72% to $10.4 mln. SPWX says it enters Q3 with strong visibility into revenue for future quarters. Photon Dynamics (PHTN) 27.83 -3.51: Reports Q3 loss of $0.15 a share, $0.01 worse than the First Call consensus of ($0.14), vs year-ago earnings of $0.36; revenues fell 51.5% to $12.28 mln vs. consensus est of $12.7 mln; warns for Q4; expects loss of $0.25-$0.35 vs. current consensus for a loss of $0.13; see press release. Handspring (HAND) 4.07 -0.93: Reports Q4 loss of $0.29 a share, $0.03 better than the First Call consensus of ($0.32); revenues rose 17.7% to $60.99 mln (at lower end of reduced $60-65 mln guidance) from a year-ago of $51.83 mln. No guidance in press release; see press release.

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