Earnings season is upon us once again. To help you get started, we've compiled a list of companies that have raised earnings guidance over recent weeks.

We won't be going into detailed analysis for each company. The goal here is to give you a starting point for your own analysis. Guidance data sourced from Briefing.com, estimates sourced from Reuters, and short float data sourced from Finviz.

The list has been sorted alphabetically.

* 1. Atlas Air Worldwide (NASDAQ:AAWW):* Guided FY10 to exceed $5.30 vs. an estimate of $4.55. Short float at 5.44%, which implies a short ratio of 3.2 days. The stock has gained 64.87% over the last year.

*Guided FY11 to range between $3.00-3.08 vs. an estimate of $2.92. Short float at 1.68%, which implies a short ratio of 2.5 days. The stock has gained 21.28% over the last year.*

**2. Accenture (NYSE:ACN):***Guided Q3 to range between $0.27-0.28 vs. an estimate of $0.25. Short float at 6.71%, which implies a short ratio of 2.57 days. The stock has lost -7.69% over the last year.*

**3. American Eagle (NYSE:AEO):***Guided Q4 above $0.24-0.29 vs. an estimate of $0.29. Short float at 8.42%, which implies a short ratio of 8.48 days. The stock has gained 46.5% over the last year.*

**4. Actuant (NYSE:ATU):***: Guided FY11 up about 20%, which implies $2.76 vs. an estimate of $2.71. Short float at 4.51%, which implies a short ratio of 3.45 days. The stock has gained 14.41% over the last year.*

**5. Bed Bath & Beyond (NASDAQ:BBBY)***Guided Q3 to range between $0.17-0.20 vs. an estimate of $0.15. Short float at 4.35%, which implies a short ratio of 8.91 days. The stock has gained 34.66% over the last year.*

**6. Cato (NYSE:CATO):***Guided Q3 to range between $0.82-0.85 vs. an estimate of $0.80. Short float at 1.05%, which implies a short ratio of 1.29 days. The stock has gained 36.03% over the last year.*

**7. Cooper Industries (CBE):***Guided Q3 to range between $0.37-0.38 vs. an estimate of $0.32. Guided FY10 to range between $1.34-1.37 vs. an estimate of $1.28. Short float at 5.03%, which implies a short ratio of 7.19 days. The stock has gained 7.5% over the last year.*

**8. Corrections Corp (NYSE:CXW):***Guided Q3 to range between $2.00-2.10 vs. an estimate of $1.75. Guided FY10 to approach $7.00 vs. an estimate of $6.46. Short float at 7.71%, which implies a short ratio of 4.77 days. The stock has gained 48.51% over the last year.*

**9. Eastman Chem (NYSE:EMN):***Guided FY10 to range between $2.70-2.85 vs. an estimate of $2.69. Short float at 1.56%, which implies a short ratio of 2.61 days. The stock has gained 40.51% over the last year.*

**10. Emerson (NYSE:EMR):***Guided Q3 to range between $0.16-0.18 vs. an estimate of $0.13. Short float at 11.89%, which implies a short ratio of 3.97 days. The stock has gained 240.23% over the last year.*

**11. Entropic Comms (NASDAQ:ENTR):***Guided Q1 to range between $0.83-0.85 vs. an estimate of $0.81. Short float at 6.75%, which implies a short ratio of 8.93 days. The stock has gained 26.44% over the last year.*

**12. FactSet (NYSE:FDS):***Guided FY11 to range between $0.50-0.55 vs. an estimate of $0.50. Short float at 3.5%, which implies a short ratio of 15.92 days. The stock has gained 17.66% over the last year.*

**13. Globecomm Systems (NASDAQ:GCOM):***Guided FY11 to range between $5.05-5.15 vs. an estimate of $4.99. Short float at 1.09%, which implies a short ratio of 0.9 days. The stock has lost -12.74% over the last year.*

**14. Hewlett-Packard (NYSE:HPQ):***Guided FY10 at 2.93 vs. an estimate of $2.92. Short float at 2.07%, which implies a short ratio of 4.47 days. The stock has gained 33.35% over the last year.*

**15. IHS (NYSE:IHS):***Guided FY11 to range between $1.18-1.22 vs. an estimate of $1.15. Short float at 22.33%, which implies a short ratio of 10.12 days. The stock has gained 85.7% over the last year.*

**16. lululemon athletica (NASDAQ:LULU):***Guided FY10 to range between $2.57-2.61 vs. an estimate of $2.53. Short float at 4.15%, which implies a short ratio of 7.05 days. The stock has gained 27.52% over the last year.*

**17. McCormick (NYSE:MKC):***Guided Q2 to range between $0.60-0.62 vs. an estimate of $0.61. Short float at 13.09%, which implies a short ratio of 12.89 days. The stock has gained 48.24% over the last year.*

**18. Monro Muffler (NASDAQ:MNRO):***: Guided FY10 at 1.70 vs. an estimate of $1.65. Short float at 8.99%, which implies a short ratio of 4.07 days. The stock has gained 36.53% over the last year.*

**19. Molina Healthcare (NYSE:MOH)***Guided Q2 to range between $0.45-0.47 vs. an estimate of $0.45. Short float at 0.99%, which implies a short ratio of 1.09 days. The stock has gained 35.66% over the last year.*

**20. Oracle (NYSE:ORCL):***Guided FY10 at $4.08-4.12 vs. an estimate of $4.17. Short float at .74%, which implies a short ratio of 2.06 days. The stock has gained 15.23% over the last year.*

**21. PepsiCo (NYSE:PEP):***: Guided FY11 to range between $2.35-2.55 vs. an estimate of $2.31. Short float at 1.57%, which implies a short ratio of 1.99 days. The stock has gained 34.75% over the last year.*

**22. Pall Corp (NYSE:PLL)***Guided Q2 to range between $0.32-0.33 vs. an estimate of $0.31. Short float at 4.17%, which implies a short ratio of 1.75 days. The stock has lost -3.3% over the last year.*

**23. QLogic (NASDAQ:QLGC):***Guided Q2 to range between $0.19-0.20 vs. an estimate of $0.18. Guided FY11 to range between 0.76-0.77 vs. an estimate of $0.74. Short float at 4.17%, which implies a short ratio of 2.39 days. The stock has gained 37.05% over the last year.*

**24. Red Hat (NYSE:RHT):***Guided Q3 to range between $1.62-1.70 vs. an estimate of $1.39. Short float at 5.91%, which implies a short ratio of 1.51 days. The stock has lost -27.73% over the last year.*

**25. Research In Motion (RIMM):***Guided Q3 to range between $0.94-0.96 vs. an estimate of $0.83. Short float at 5.14%, which implies a short ratio of 3.3 days. The stock has gained 13.45% over the last year.*

**26. Ross Stores (NASDAQ:ROST):***Guided Q4 at 0.40 vs. an estimate of $0.37. Short float at 10.97%, which implies a short ratio of 3.83 days. The stock has gained 63.45% over the last year.*

**27. Skyworks (NASDAQ:SWKS):***Guided FY11 to range between $0.84-0.92 vs. an estimate of $0.83. Short float at 22.19%, which implies a short ratio of 5.45 days. The stock has gained 12.66% over the last year.*

**28. Talbots (NYSE:TLB):***Guided Q3 to range between $0.28-0.30 vs. an estimate of $0.27. Short float at 14.34%, which implies a short ratio of 11 days. The stock has gained 46.81% over the last year.*

**29. Zumiez (NASDAQ:ZUMZ):****Disclosure:**No positions

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