PepsiCo, Inc., (NYSE: PEP) earned $1.09 per share in the 12 weeks that ended 5 September, up from $0.99 last year.

In October, we examined PepsiCo's Income Statement for the September quarter and compared the entries on each line to our "look-ahead" estimates. We later performed a financial gauge analysis of PepsiCo, which determined that the GCFR Overall gauge rose from 44 of the 100 possible points to 50.

BP (NYSE: BP) earned a profit attributable to shareholders $1.69 per ADR in the third quarter of 2009, which ended 30 September. The profit in the same period last year was $2.58/ADR.

In October, we examined BP's Income Statement for the September quarter and compared the entries on each line to our "look-ahead" estimates. We later performed a financial gauge analysis of BP, which determined that the GCFR Overall gauge fell from 30 of the 100 possible points to 21 (recalculated).

Microsoft (NASDAQ: MSFT) earned $0.40 per share in the first quarter of fiscal 2010, which ended 30 September 2009. Net income was $0.48 per share in the year-earlier quarter.

In October, we examined Microsoft's Income Statement for the September quarter and compared the entries on each line to our "look-ahead" estimates. We later performed a financial gauge analysis of Microsoft, which determined that the GCFR Overall gauge slipped from 60 of the 100 possible points to 56.

Nokia Corp. (NYSE: NOK) lost €0.15 per share in the third quarter of 2009, down from earnings of €0.29 last year. If Nokia had not written off €900 million of intangible assets, the company would have earned €0.17 per share.

In October, we examined Nokia's Income Statement for the third quarter and compared the entries on each line to our "look-ahead" estimates. We later performed a financial gauge analysis.

Intel Corporation (NASDAQ: INTC) earned $0.33 per share in the third quarter of 2009, compared to Net Income of $0.35 last year and our target of $0.27. Revenue was 8.1 percent less than in the same period of 2008, but Revenue increased from its second quarter 2009 value by a healthy 17 percent.

In October, we examined the Income Statement for the third quarter and compared the entries on each line to our "look-ahead" estimates. We followed this up with financial gauge analyses.

In a previous article, we examined Watson Pharmaceuticals' (WPI) Income Statement for the third quarter of 2009 and compared the entries on each line to our "look-ahead" estimates. Earnings in this period, which ended 30 September 2009, fell from $0.60 to $0.54 per share. [Note: our per-share numbers are slightly different than the official results because we don't adjust for interest expenses on convertible contingent senior debentures (CODES).]

Using the financial statements in the earnings announcement and the more detailed 10-Q , we have now updated our usual set of Cash Management, Growth, Profitability and Value metrics. This post reports on the metrics and the associated financial gauge scores.

Edison International (NYSE: EIX) earned $1.22 per share in the third quarter of 2009, down from $1.34 in the same quarter of last year.

On a non-GAAP ("pro forma," "ex-items," or, Edison's preferred term, "Core") basis, earnings fell from $1.46 to $1.09 per share. The $45 million difference between GAAP and Core Net Income in the latest quarter was mostly due to "the non-cash accounting benefit from the final regulatory approval to transfer [SCE's] Mountainview power plant to utility rate base."

Wal-Mart Stores (NYSE: WMT) earned $0.84 per share in the third quarter of fiscal 2010, which ended on 31 October 2009, up from $0.80 in the same quarter of last year.

This post examines Walmart's Income Statement for the quarter and compares the entries on each line to our "look-ahead" estimates. Our target for Net Income in the latest quarter was $0.83 per share, $0.01 less than the reported amount. Fewer shares outstanding caused the difference.