11.   After all, the billion-dollar auto supply company, based in Grand Rapids, Mich., just announced that its first quarter earnings would beat estimates.

12.   AirTouch Communications Inc. said second-quarter earnings almost doubled, beating estimates, as the wireless phone company added more paging and cellular customers.

13.   After the market closed, America Online released fourth-quarter figures that also beat estimates.

14.   All three companies beat Wall Street estimates.

15.   All met or beat estimates.

16.   But the company has been criticized for beating estimates through high investment income rather than profits from its own products.

17.   Citigroup and Merrill Beat Estimates Citigroup and Merrill Lynch posted third-quarter earnings that beat Wall Street estimates.

18.   C-Cube reported earnings that beat Wall Street estimates by two cents.

19.   Chrysler beat earnings estimates for the quarter because it changed some accounting procedures and built more vehicles than expected, said David Healy, a Burnham Securities analyst.

20.   Companies ranging from drugmaker Warner-Lambert Co. to oil producer Mobil Corp. beat profit estimates for the latest quarter only to see their shares fall.