SAN FRANCISCO (MarketWatch) — Groupon Inc. is scheduled to report its fiscal first-quarter results after the close of trading Tuesday. Here’s a look at some items investors will be paying attention to.                                         
  Earnings: Analysts surveyed by FactSet estimate Groupon will report a loss, excluding one-time items, of 3 cents a share. During the same period a year ago, Groupon earned 3 cents a share. The company estimates it will lose between 2 cents and 4 cents a share, excluding one-time items.                                         
  Revenue: Groupon is forecast to report sales of $740.1 million, up from $601.4 million in revenue a year ago.                                          
  Stock reaction: Groupon shares are often volatile immediately after the company’s earnings results.  Over the past year, Groupon’s stock price is up more than 15%, and it traded Tuesday at just under $7 a share. However, Groupon, like many other Internet companies, saw its shares decimated during a sector selloff in March and is down 42% since the start of the year.                                         
  Other issues: Revenue gains will be a key area of focus for the health of Groupon’s business. Along those lines, several analysts say the shift to direct revenue from third-party sales will get some attention as direct sales reflect revenue from the company’s Groupon Goods offerings |